This research empirically examines how the work of government internal audits lead to
improvements in government financial performance. Periodic economic downturn and …

This research determines the impact of local government's internal audit process on the
audit client management's adoption of audit recommendations. Publicity of financial and …

Municipal controllers are sometimes confronted with requests from managers that contradict
with the legal provisions. This raises the question how municipal controllers deal with these …

Public budget is an important role in achieving a country's economic and social
development goals. It essentially requires that an entire government budget be managed …

The reliability of information presented in the financial reports of local authorities is of utmost
importance to enable the public to measure their performance in terms of efficiency and …

Municipal finance management involves multiple stakeholders-finance directors, internal
and external auditors, and audit committees-each possessing different resources, playing …

Controllers worden soms geconfronteerd met verzoeken van managers die zich niet altijd
goed verhouden tot de wettelijke bepalingen. De vraag rijst dan hoe controllers hiermee …

Public budget is an important role in achieving a country's economic and social
development goals. It essentially requires that an entire government budget be managed …

This study examines the audit certificates and financial statements of selected local
authorities. The main aspects emphasized in the study are the types of report issued and …