External Audit

Les Systèmes d'Information des Ressources Humaines (SIRH) jouent un rôle central dans la gestion moderne des RH, centralisant des données sensibles d'employés et automatisant des processus critiques. Cependant, leur sophistication technologique accroît leur exposition à des risques cybernétiques croissants, tels que les violations de données ou les rançongiciels, menaçant la continuité opérationnelle, la stabilité financière et la conformité réglementaire. Bien que la littérature existante aborde isolément la cybersécurité, le contrôle interne, la résilience opérationnelle et la conformité légale, une lacune majeure persiste : l'absence d'un cadre intégré unissant ces dimensions spécifiquement pour les SIRH. Cet article théorique propose un modèle conceptuel novateur comblant cette lacune en clarifiant les interactions entre les contrôles de cybersécurité, la culture organisationnelle, les systèmes de contrôle interne, la résilience opérationnelle et la conformité légale. À travers une revue systématique de la littérature, l'étude synthétise des recherches fragmentées pour élaborer un cadre holistique. Le modèle postule que des mesures de cybersécurité robustes et une culture organisationnelle proactive renforcent l'efficacité des mécanismes de contrôle interne, qui médiatisent à leur tour les améliorations de la résilience des SIRH et du respect des obligations légales. En intégrant des dimensions techniques, culturelles, gouvernantes et opérationnelles, le cadre offre une approche unifiée pour atténuer les cyberrisques dans les SIRH. La recherche enrichit le discours académique en fournissant une perspective interdisciplinaire pour appréhender la cybersécurité des SIRH, tout en proposant aux praticiens des recommandations pratiques pour aligner les investissements technologiques avec les stratégies de gouvernance et de conformité. Une validation empirique future est recommandée pour tester l'applicabilité du modèle dans divers contextes organisationnels, avec des implications pour affiner les protocoles de sécurité des SIRH et promouvoir une résilience adaptative dans un paysage numérique de plus en plus hostile.

Tabala playing is considered to have started as an instrument to accompany Khayal singing style. Tabala, which was started as an accompaniment instrument in Khayal singing style, is currently used along with other styles of singing, instruments like Tantri, Shushir etc. and as an accompaniment instrument in Kathak dance. There is a consensus on the fact that Tabla Vadya, which is used as an accompaniment instrument to the singing, playing and dancing styles prevalent at present, was started by Ustad Siddhar Khan. While there is unanimity regarding the originator of tabla playing, no unanimity has been achieved so far regarding the inventor of Tabala. According to the various books and research on music published in Nepal, before the unification of Nepal, there was a trend of artists from genres like, Khayal singing, Sitar and Kathak dance etc, in Gorkha Durbar. It can be inferred that along with these artists, percussionists also came. In this article, the subject of Tabala playing in Nepal has been discussed, especially the training, promotion, competition, employment, honors/awards, publications, conferences etc. held in Nepal. After studying the article, researchers will get information about the works done by the government institutions for the development of Tabala in Nepal To prepare the present article, in qualitative method, mainly secondary sources as well as the experience of the author have been used appropriately.

This study investigates the influence of corporate governance mechanisms, specifically board independence, institutional ownership, audit committee, and external audit, on the quality of integrated reporting. Despite growing interest in integrated reporting as a tool for enhancing corporate transparency, its quality remains inconsistent, raising concerns about the efficacy of governance structures in ensuring reliable disclosures. The purpose of this research is to explore how these governance mechanisms contribute to the quality of integrated reporting, considering both internal and external factors. A quantitative approach was employed, analyzing a sample of firms from diverse sectors using panel data regression models. Key findings suggest that board independence and institutional ownership positively impact integrated reporting quality, as these mechanisms enhance oversight and align managerial decisions with long-term shareholder interests. Similarly, the presence of a strong audit committee and the engagement of external auditors were found to improve the reliability and comprehensiveness of integrated reports. However, the study also reveals that firm size, leverage, and profitability moderate these relationships, influencing the effectiveness of governance mechanisms in different contexts. Limitations include the cross-sectional nature of the data, which limits the ability to establish causal relationships. The research contributes to the understanding of corporate governance in the context of integrated reporting, offering practical implications for policymakers and companies seeking to improve reporting quality. This study also carries social implications by promoting greater transparency in corporate practices.

The literature suggests an increasing need for interactions among board of directors, management, internal audit and external audit as the four components of corporate governance and presents internal audit as a resource for the other components. External auditing standards that originated in the Western world, which are also being applied in developing countries, recommend external auditor's reliance on internal audit to achieve audit efficiency. Nevertheless, whether this efficiency motive explains such reliance in corporate governance settings that differ from the West has not been sufficiently explored as yet. This study examines external auditor reliance on internal audit work using questionnaire survey of 119 external auditors in Ethiopia. Mann-Whitney U test results suggest that external auditors' reliance on internal audit work is not significantly associated with the competitiveness of external audit sub-markets in Ethiopia. Results of multiple discriminant analysis indicate internal audit work performance is the most important factor that determines the extent of external auditors' reliance on internal audit work. Overall, findings suggest that organizations can enhance corporate governance effectiveness by strengthening internal audit and fostering internal-external auditor coordination.

In external beam radiation therapy (EBRT), the quality assurance (QA) of the radiation beam is crucial to the accurate delivery of the prescribed dose to the patient. One of the dosimetric parameters that require monitoring is the beam output, specified as the dose rate on the central axis under reference conditions. The aim of this project was to validate dose rate calibration of megavoltage photon beams using the International Atomic Energy Agency (IAEA)/World Health Organisation (WHO) postal audit dosimetry service. ...

This study is being conducted to observe the effectiveness of training and to see the real benefits of training over the performance of micro, small and medium enterprises. Though, in past several studies have been conducted in the western context only and there are certain inconsistencies in the findings. This study is expected to be the first of its kind in the Asian context covering micro, small, and medium enterprises simultaneously. This research applied ANOVA for analyzing the effectiveness of the worker’s training regarding improvement in performance of the enterprises. A sample of 100 micro small and medium enterprises was analyzed. The findings identified that all the eight areas chosen for the analysis of improvement in performance, because of effectiveness of training, have proven significantly effective. Secondly, on the job training is most successful for the micro, small, and medium enterprises regardless of their size. The study has methodological and practical signif...

En vue d’une bonne exécution des lois de finances, le droit public
financier de l’UEMOA a prévu la possibilité de modification des autorisations budgétaires en cours d’année qualifiée de pouvoir de régulation budgétaire.
Parce qu’il banalise l’autorisation parlementaire et peut aboutir à des dérives, ce pouvoir est soumis, dans son exercice, à des conditions très strictes. L’objectif de cet article est de présenter et d’expliquer ces conditions permettantl’encadrement de ce pouvoir de régulation.

The study aimed to identify the impact of control and internal auditing on the financial performance of commercial banks listed on the Amman Stock Exchange. The study relied on the survey approach by designing a questionnaire. The number of internal auditors and internal control in Jordanian banks is (120) auditors and observers, and the entire community was taken, numbering (120) internal auditors, to obtain the largest number of questionnaires by the respondents. The questionnaire was used as a tool for data collection, and after conducting the statistical treatment, the study reached the following results: There is no statistically significant effect of the control environment on the financial performance of the commercial banks listed on the Amman Stock Exchange, and there is no statistically significant effect of the control activities on the financial performance of the commercial banks listed on the Amman Stock Exchange. There is no statistically significant effect of risk assessment on the financial performance of the commercial banks listed on the Amman Stock Exchange, and there is no statistically significant effect of information and communication on the financial performance of the commercial banks listed on the Amman Stock Exchange, and there is no statistically significant effect of monitoring and control on the financial performance of the commercial banks. Listed on the Amman Stock Exchange and there is a statistically significant effect of internal auditing on the financial performance of commercial banks listed on the Amman Stock Exchange.
The study recommended the need to pay attention to oversight and auditing, as some studies showed a significant negative relationship between the extent of interest in oversight and auditing and the financial performance of banks.

A distinction must be made on delayed payments, between those that are attributable to the Government but that were not paid on time, and payments delayed for reasons attributable to creditors, for example for failing to submit timely invoices. Indicator Concept Result A. PFM-out-turns: budget credibility PI-1 Aggregate expenditure out-turn compared to original approved budget A PI-2 Composition of expenditure out-turn compared to original approved budget B+ PI-3 Aggregate revenue out-turn compared to original approved budget D PI-4 Stock and monitoring of expenditure payment arrears NR B. Key characteristics of all stages: comprehensiveness and transparency PI-5 Classification of the budget B PI-6 Comprehensiveness of information included in budget documentation B PI-7 Extent of unreported government operations D PI-8 Transparency of inter-governmental fiscal relations C PI-9 Oversight of aggregate fiscal risk from other public sector entities C PI-10 Public access to key fiscal information A C. Budget cycle C. (i) Policy-based budgeting PI-11 Orderliness and participation in the annual budget process C+ PI-12 Multiyear perspective in fiscal planning, expenditure policy, and budgeting C C. (ii) Predictability and control in budget execution PI-13 Transparency of taxpayer obligations and liabilities C PI-14 Effectiveness of measures for taxpayer registration and tax assessment D PI-15 Effectiveness in collection of tax payments NR PI-16 Predictability of the availability of funds for commitment of expenditures D+ PI-17 Recording and management of cash balances, debt, and guarantees NR PI-18 Effectiveness of payroll controls C+ PI-19 Competition, value for money, and controls in procurement D+ PI-20 Effectiveness of internal controls for non-salary expenditure C+ PI-21 Effectiveness of internal audit D+ C. (iii) Accounting, recording, and reports PI-22 Timeliness and regularity of accounts reconciliation C+ PI-23 Availability of information on resources received by service delivery units A PI-24 Quality and timeliness of in-year budget reports D+ PI-25 Quality and timeliness of annual financial statements D+ C. (iv) External scrutiny and audit PI-26 Scope, nature, and follow-up of external audit D PI-27 Legislative scrutiny of the annual budget law C+ PI-28 Legislative scrutiny of external auditor reports D+ D. Donor practices D-1 Predictability of direct budget support D+

A distinction must be made on delayed payments, between those that are attributable to the Government but that were not paid on time, and payments delayed for reasons attributable to creditors, for example for failing to submit timely invoices. Indicator Concept Result A. PFM-out-turns: budget credibility PI-1 Aggregate expenditure out-turn compared to original approved budget A PI-2 Composition of expenditure out-turn compared to original approved budget B+ PI-3 Aggregate revenue out-turn compared to original approved budget D PI-4 Stock and monitoring of expenditure payment arrears NR B. Key characteristics of all stages: comprehensiveness and transparency PI-5 Classification of the budget B PI-6 Comprehensiveness of information included in budget documentation B PI-7 Extent of unreported government operations D PI-8 Transparency of inter-governmental fiscal relations C PI-9 Oversight of aggregate fiscal risk from other public sector entities C PI-10 Public access to key fiscal information A C. Budget cycle C. (i) Policy-based budgeting PI-11 Orderliness and participation in the annual budget process C+ PI-12 Multiyear perspective in fiscal planning, expenditure policy, and budgeting C C. (ii) Predictability and control in budget execution PI-13 Transparency of taxpayer obligations and liabilities C PI-14 Effectiveness of measures for taxpayer registration and tax assessment D PI-15 Effectiveness in collection of tax payments NR PI-16 Predictability of the availability of funds for commitment of expenditures D+ PI-17 Recording and management of cash balances, debt, and guarantees NR PI-18 Effectiveness of payroll controls C+ PI-19 Competition, value for money, and controls in procurement D+ PI-20 Effectiveness of internal controls for non-salary expenditure C+ PI-21 Effectiveness of internal audit D+ C. (iii) Accounting, recording, and reports PI-22 Timeliness and regularity of accounts reconciliation C+ PI-23 Availability of information on resources received by service delivery units A PI-24 Quality and timeliness of in-year budget reports D+ PI-25 Quality and timeliness of annual financial statements D+ C. (iv) External scrutiny and audit PI-26 Scope, nature, and follow-up of external audit D PI-27 Legislative scrutiny of the annual budget law C+ PI-28 Legislative scrutiny of external auditor reports D+ D. Donor practices D-1 Predictability of direct budget support D+

The struggles of European farmers align with the situation of Nepali farmers. Due to the open border between Nepal and India, the influx of cheaper Indian products grown using chemical fertilizers has severely impacted Nepali farmers. They are unable to compete in the market, forcing them to bear significant losses. The Government of Nepal should introduce agriculture-based policies to promote local production.

This study investigates how following explicit regulatory guidance can result, unintentionally, in increased litigation risk exposure for auditors. We do so by examining the unique and specific context where the PCAOB directly instructs auditors how to apply professional judgment -to rely on a client's competent and objective internal audit function (IAF) during multi-location audits. Consistent with theoretical predictions based on numerosity heuristic processing and norm theory, we find that holding all other factors constant, following explicit regulatory advice not only fails to limit auditors' litigation risk but can actually increase jurors' assessments of auditor negligence. Because the numerosity heuristic leads jurors to believe that there is a higher likelihood of misstatement on multi-location compared to single location audits, jurors perceive that auditor reliance on the IAF during multi-location audits is not normal. Accordingly, they judge auditors to be more negligent when they rely on the IAF in multi-location audits than when they do not, but IAF reliance does not impact negligence assessments on single location audits. Our results suggest auditor reluctance to use a qualified IAF, despite client and regulatory pressure, can be a rational and defensible strategy to limit their litigation risk exposure.

वास्तवमा मानव सभ्यताको व्यवस्थित शुरुवात कालखण्डदेखि नै जीवित संग्रहालयको अनौपचारिक शुरुवात मान्न सकिन्छ । इजिप्टको माथिल्लो क्षेत्र नाइल नदीको किनार पूर्वतिरको लक्जर पुरानो खुल्ला संग्रहालय लगभग १४०० बिसी तिर बनेको मानिन्छ । त्यस्तैगरी इजरायलको नाजरेथ गाउँ जहाँ मुस्लिम र क्रिश्चियनले मौलिक भेषभूषा तथा कलाको काम पहिलो शताब्दीदेखि नै गर्दै आएका पाइन्छन् । नर्वेका राजा ओस्कार दोश्रोले पुराना सामग्रीहरु मध्ययुगदेखिको संकलन र प्रदर्शनी गर्न ८ देखि १० वटा भवनहरु नर्वेजियन कलाशैलीमा सन् १८८१ ओस्लोमा खुल्ला संग्रहालयको स्थापना गरेका थिए । आर्थर हेजलियसले नर्वेको राजाको देखेर १९औं शताब्दीको मध्यतिर स्वेडेनमा खुल्ला संग्रहालय बनाएका थिए । फर्ड मोटर कम्पनीका संस्थापक हेनरी फर्डले उत्तर अमेरिकाको डियरबन, मिचिगनस्थित ग्रिनफिल्ड भिलिज खुल्ला संग्रहालय सन् १९२८ मा बनाएका थिए ।  नेपालमा पनि आदिवासी जनजातिहरुका होमस्टे स्थापना हुने क्रम बढ्दो छ ।
जीवित संग्रहालय कुनै पनि देशको भूगोल तथा थातथलोमा बसोबास गर्ने जाति वा समुदायको बारेमा खुल्ला सिक्ने र सिकाउने थलो हो । भाषा, संस्कृति, पहिचान र इतिहास, विशिष्ट ज्ञान, सिप, कला र प्रविधिको कुरा गर्दा विश्वमा आदिवासीहरु धनी छन् । नेपालका ६० आदिवासी जनजातिहरुको पनि जातिपिच्छे नै फरक भाषा, संस्कार संस्कृति, खानपिन, भेषभूषा, थातथलो, लोकजीवन पद्धति, पहिचान र इतिहास छन् ।  उनीहरुका प्राचीन परम्परागत संस्था र प्रथाजनित कानुनहरु मार्फत आफ्ना जाति र समुदायभित्र शान्ति, एकता, न्याय दिने विशिष्ट परम्पराहरु छन् । जीवित संग्रहालय मार्फत समुदायको विशिष्ट कृषि, पशुपालन, भाषा, संस्कृति, नाचगान, मौखिक परम्पराहरुमा आधारित पहिचान र इतिहास प्रबद्र्धन र संरक्षण मात्र हुने होइन, स्वदेशी तथा विदेशी पर्यटकहरुको भ्रमणले स्थानीय उत्पादनहरुको खपत, स्वरोजगारी, सामाजिकीकरण हुने, सिक्ने र सिकाउने, ज्ञानको आदानप्रदान, आदिवासी जनजातिहरुलाई विश्वजगतमा चिन्ने र चिनाउने, मूर्त तथा अमूर्त संस्कृतिको प्रबद्र्धन, संरक्षण र पुस्तान्तरण कार्यमा उल्लेख्य उपलब्धि पनि हुनेछन् ।
शब्दकुञ्जी : जीवित संग्रहालय, मौखिक परम्परा, आदिवासी जनजाति, सामाजिकीकरण, स्वरोजगार, संस्कृति, संरक्षण, पुस्तान्तरण ।

Kanununa tabi meslek mensuplarının mali sorumluluklarının mevzuat ve yargı kararları yardımıyla karşılaştırılmasıdır. Bu doğrultuda; yargı kararları taranarak "mali sorumluluk" özelinde emsal kararlar derlenmiş ve bahsi geçen meslek mensuplarının mevzuat karşısındaki durumu mukayeseli olarak ortaya konulmaya çalışılmıştır.

Kanununa tabi meslek mensuplarının mali sorumluluklarının mevzuat ve yargı kararları yardımıyla karşılaştırılmasıdır. Bu doğrultuda; yargı kararları taranarak "mali sorumluluk" özelinde emsal kararlar derlenmiş ve bahsi geçen meslek mensuplarının mevzuat karşısındaki durumu mukayeseli olarak ortaya konulmaya çalışılmıştır.

By definition, a payroll system is to manage everything having to do with the process of paying employees and filing employment taxes; therefore, the Haitian’s government must have a “Down & Up or Bottom & Up” payroll system to firstly pay the lower wage and salary government employees from down-up. Having such a payroll system in place is to keep track of worked hours and days, calculating wages and salaries, calculating withholding taxes and other deductions, printing and delivering checks or e-checks, and paying government employment taxes. Therefore, the Haitian’s government needs to have one of the most effective “Payroll Software” to automate the payment of salaries and wages to their employees from “Down-Up or Bottom-Up” rather than “Top-down” to calculate and process payroll payments, manage employee information, and generate reports with a permanent archived system.  The purpose of this in-depth analysis document is to propose a radical restructuring on how public funds in Haiti should be distributed through a “Down up or Bottom Up” payroll system to pay Haitian government employees due to reliance on foreign aids for economic growth and development.

The current study aims to explore how the International Standards of Internal Auditing (ISIA) impact the proficiency of Internal Audit (IA) mechanism in the public sector of Pakistan. The study targets the public sector Higher Education Institutes (HEIs) of Pakistan which are the recipients of hefty financial resources from government. A questionnaire was distributed to 250 employees working in Internal Audit and Finance Department besides the members of statutory bodies of public sector HEIs of all five provinces (stratum) across Pakistan by using the purposive sampling. One hundred and fifty (150) valid responses were received back. The Institute of Internal Auditors (IIA) has framed two broader categories of ISIA, for instance (i) Attribute Standards (IAS) (ii) Performance Standards (IPS.) By deploying SPSS version 22.0, the results of regression analysis amongst ISIA and IA mechanism reveals that in the category of attribute standards of internal auditing, 3 out of 4 standards have a significant positive impact on the proficiency of (IA) mechanism in public sector HEIs of Pakistan. While, in the category of performance standards of internal auditing; only 3 out of 6 standards have a significant positive impact on the proficiency of (IA) mechanism. The findings would be useful in strengthening the Internal Audit Functions (IAFs) in public sector of Pakistan. Policymakers are recommended to implement the international standards of internal auditing which may lead towards enhanced proficiency of IA mechanism in public sector.

Paper ini membahas penerapan Public Financial Management (PFM) di Kota Pekanbaru, dengan tujuan untuk mengevaluasi efektivitas pengelolaan keuangan publik dan memberikan rekomendasi strategis untuk peningkatan. Studi ini mengacu pada kerangka PFM yang mencakup sembilan aspek utama, termasuk perencanaan dan penganggaran, pengelolaan kas, pengadaan barang dan jasa, serta akuntansi dan pelaporan. Berdasarkan analisis data sekunder dan penyesuaian terhadap konteks Pekanbaru, ditemukan bahwa implementasi PFM masih menghadapi tantangan signifikan dalam transparansi, akuntabilitas, dan efisiensi operasional. Rekomendasi mencakup perbaikan regulasi lokal, peningkatan kapasitas SDM, serta adopsi teknologi informasi untuk mendukung proses pengelolaan keuangan.

This study examines the impact of internal audit outsourcing and internal audit's involvement in consulting on external auditors' reliance on the work of internal audit. We test whether these factors influence (i) reliance on internal audit work already undertaken and (ii) the use of internal auditors as assistants. In each case, we distinguish between control evaluation and substantive testing. We find that involvement in consulting impacts reliance on work undertaken and the use of internal auditors as assistants for control evaluation. External auditors make greater use of internal auditors as assistants for substantive testing when internal audit is provided in-house. Overall, external auditors use internal audit more for control evaluation tasks than for substantive testing.

Using an experimental design, we explore whether internal audit outsourcing and the role of internal audit in systems consulting impact external auditors' reliance on internal audit in the current governance environment. Our results indicate that involvement in consultancy activities relating to the financial reporting system impacts the extent of reliance on the work of internal audit. External auditors also make greater use of internal auditors as assistants for substantive testing when internal audit is provided in-house, suggesting an availability influence. In addition, external auditors are more likely to use internal audit for control evaluation tasks than for substantive testing.

جاءت الدراسة كمحاولة لتقييم نظم المعلومات المحاسبية المُحَوسَبة في المؤسسات الصغيرة والمتوسطة، وتحددت مشكلة البحث في معرفة أثر نظم المعلومات المحاسبية المُحَوسَبة في رفع كفاءة الأداء المالي والتمويلي للمؤسسات الصغيرة والمتوسطة في السودان وذلك من خلال الأسئلة التالية: هل توجد علاقة بين تطبيق نظم المعلومات المحاسبية المُحَوسَبة وكفاءة الأداء المالي في المؤسسات الصغيرة والمتوسطة في السودان؟، هل توجد علاقة بين تطبيق نظم المعلومات المحاسبية المُحَوسَبة وكفاءة الأداء التمويلي في المؤسسات الصغيرة والمتوسطة في السودان؟، هل توجد علاقة بين تطبيق نظم المعلومات المحاسبية المُحَوسَبة وجودة التقارير المالية للمؤسسات الصغيرة والمتوسطة في السودان؟.
هدفت الدراسة إلى التعرف على العلاقة بين تطبيق نظم المعلومات المحاسبية المُحَوسَبة وكفاءة الأداء المالي والتمويلي في المؤسسسات الصغيرة والمتوسطة في السودان من خلال استقصاء آراء المحاسبين والمراجعين في مصانع الحلويات والبسكويت في ولاية الخرطوم، التعرف على أثر تطبيق نظم المعلومات المحاسبية المُحَوسَبة في رفع كفاءة الأداء المالي والتمويلي في المؤسسات الصغيرة والمتوسطة من خلال استقصاء آراء المحاسبين والمراجعين في مصانع الحلويات والبسكويت في ولاية الخرطوم، التعرف على العلاقة بين تطبيق نظم المعلومات المحاسبية المُحَوسَبة وجودة التقارير المالية للمؤسسات الصغيرة والمتوسطة في السودان من خلال استقصاء آراء المحاسبين والمراجعين في مصانع الحلويات والبسكويت في ولاية الخرطوم.
قامت الدراسة علي ثلاث فرضيات رئيسية هي أن هناك علاقة ذات دلالة احصائية بين تطبيق نظم المعلومات المحاسبية المُحَوسَبة وكفاءة الأداء المالي في المؤسسات الصغيرة والمتوسطة في السودان، وأن هناك علاقة ذات دلالة احصائية بين تطبيق نظم المعلومات المحاسبية المُحَوسَبة وكفاءة الأداء التمويلي في المؤسسات الصغيرة والمتوسطة في السودان، وأن هناك علاقة ذات دلالة احصائية بين تطبيق نظم المعلومات المحاسبية المُحَوسَبة وجودة التقارير المالية للمؤسسات الصغيرة والمتوسطة في السودان.
بناءً على الاطار النظري والدراسة الميدانية توصلت الدراسة لعدة نتائج أهمها: وُجِدَت نُظم آلية وتقنية حديثة بالمؤسسات الصغيرة والمتوسطة، كما وُجِدَ نظام محاسبي مُحَوسَب متطور يستجيب لمتطلبات العمل. وُجِدَت علاقة بين تطبيق نظم المعلومات المحاسبية المُحَوسَبة وكفاءة الأداء المالي في المؤسسسات الصغيرة والمتوسطة في السودان حيث أن المعلومات المحاسبية التي أنتجها نظام المعلومات المحاسبي مؤشر لتقويم كفاءة الأداء المالي. تطبيق نظام المعلومات المحاسبية المٌحَوسَب زوَّد إدارة المؤسسات الصغيرة والمتوسطة في السودان بالمرونة اللازمة للتعامل مع المؤسسات التمويلية مما أدَّى إلى ازدياد ثقتها وازدياد امكانية الحصول على التمويل منها.
بناءً على النتائج السابقة أوصت الدراسة بعدة توصيات أهمها: على المؤسسات الصغيرة والمتوسطة في السودان استخدام وسائل التقنية الحديثة في العمليات المحاسبية والإستفادة من قدرات الحاسوب ومميزاته. على الإدارة العليا الإهتمام بإجراء صيانة دورية للنظم المحاسبية المُحَوسَبة واستقطاب الكوادر المؤهلة والقيام بإجراء تدريب مستمر في مجال استخدام الحاسوب والأنظمة المحاسبية من أجل ضمان إستمرار هذه النظم. على المؤسسات الصغيرة والمتوسطة في السودان كسب وزيادة ثقة المؤسسات التمويلية بتقديم بيانات مالية وتقارير دورية عن الأداء.

printed on recycled paper 1 2 3 4 06 05 04 World Bank Country Studies are among the many reports originally prepared for internal use as part of the continuing analysis by the Bank of the economic and related conditions of its developing member countries and to facilitate its dialogues with the governments. Some of the reports are published in this series with the least possible delay for the use of governments, and the academic, business, financial, and development communities. The manuscript of this paper therefore has not been prepared in accordance with the procedures appropriate to formally-edited texts. Some sources cited in this paper may be informal documents that are not readily available. The findings, interpretations, and conclusions expressed in this paper are entirely those of the author(s) and do not necessarily reflect the views of the Board of Executive Directors of the World Bank or the governments they represent. The World Bank does not guarantee the accuracy of the data included in this work. The boundaries, colors, denominations, and other information shown on any map in this work do not imply on the part of the World Bank any judgment of the legal status of any territory or the endorsement or acceptance of such boundaries.

The spate of corporate collapses and financial scandals has resulted in an increased focus on internal auditing as an important consideration for organisations. The basic role of internal auditing is to help management achieve company goals. It also provides assurance that management has implemented a satisfactory internal control system to prevent risks. It is observed that sourcing of internal audit services internally always leads to lack of independence by the staffs that provide these services since they are employees of the entity and under the control of management. In addition to that, the external auditors find it difficult to place reliance on the work performed by internal auditor.This study examines outsourcing of internal audit functions and performance of organisations in Nigeria by reviewing some selected studies from within and outside Nigeria. The objective of the study is to conduct a conceptual review (to determine how outsourcing of internal audit function affects performance of organisations in Nigeria based on the findings) of previous studies. This paper discovered from previous studies that outsourcing of internal audit functions is the remedy to efficiency, cost savings and reliability of internal audit services in every organisation. This study is of the opinion that more researches should be conducted on the topic in Nigeria and that organisations in Nigeria should key into outsourcing of their internal audit functions as this brings about cost saving, reliability of record as well as independence of opinion.

The Republic of Zambia, through the Zambia Public Procurement Authority and the
Ministry of Finance and National Planning, has put in place legal frameworks for
handling public procurement. These provisions have, with time, been reformed to
mandate prudence in the execution processes. Besides the Public Procurement
Act, reforms extend to the Integrated Financial Management Information System
(IFMIS). In light of this, however, irregularities exist in the procurement process of
goods at Provincial Administration Mongu-Western Province.Departments have
raised concerns about the inconsistent delivery lead times of goods. This has led
to conflicts and misunderstandings between the procurement unit and end users.
The primary aim of this study was to examine how public procurement reforms
have influenced the process of procuring goods, specifically at Provincial
Administration Mongu-Western Province, as a case study. The study focused on
three specific objectives: first, to determine the positive effects of public
procurement reforms on the procurement process of goods; second, to identify the
adverse effects of public procurement reforms on the procurement process of
goods; and third, to evaluate potential measures that could be implemented to
address any conflicts between the procurement unit and the user departments. A
descriptive study was adopted for its flexibility in data collection through
questionnaires and interviews. The study targeted a population of 35 individuals.
Abraham Slovin's formula was employed to determine the appropriate sample size,
resulting in a sample size of 32 participants. Data analysis for this study was
conducted using two software tools: the Statistical Package for the Social Sciences
(SPSS), IBM Statistics Version 27 and Microsoft Office Excel 2021. These software
packages facilitated the analysis of the collected data. Findings show that reforms
have brought positive outcomes like improved transparency, competition, and
cost reduction for suppliers. However, challenges persist such as low-quality
goods, lengthy processes, and delays caused by internet issues. To overcome
these, it is advised to regularly involve end users, decentralize the vendor creation
system, and tackle internet connectivity problems in IFMIS.

Tarihsel süreç içerisinde denetim birçok farklı aşamadan geçmiştir. Devletlerin kendi içerisinde olan kontrol amacından, küreselleşme ile işletmelerin mali durumlarının, gerek devlet gerek işletme yönetimi tarafından gözetimine doğru genişleme yoluna girmiştir. Ülkemizde ise bağımsız denetim, son 30 sene içerisinde gelişmeye başlayan bir kavramdır. Bağımsız denetim, muhasebe standartlarını ülkemize uyarlayan Kamu Gözetimi Muhasebe ve Denetim Standartları Kurumu doğrultusunda uygulanmaktadır. Kamu Gözetimi Muhasebe ve Denetim Standartları Kurumu Meslek adaylarından ve mensuplarından sorumlu kurumdur. Bu makalenin amacı bağımsız denetim mesleğine girmek isteyen ve elinde ya da olmayan nedenler ile çıkış yapan kişilerin yaşadıkları süreçleri incelenmeye çalışılmıştır.

This document forms part of the full report This record is a placeholder for a future version of Haßler, et al., (2020). Technical and Vocational Education and Training in Sub-Saharan Africa: A Systematic Review of the Research Landscape - see https://opendeved.net/lib/ZEDIHF57. The document is available under Creative Commons Attribution, and both a PDF and a Word document are avaialable.

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State universities in Turkey have been implementing performance-based budgeting system for about ten years. The system aims to improve the effectiveness of service delivery by enabling universities to allocate their resources according to their own specific objectives taking into account the views of their stakeholders. This system, which is based on outputs and results, requires state universities to disclose their performance level to the public through annual reports. The evidence on the accountability level of state universities in Turkey is very scarce. Therefore, this study aims to demonstrate to what extent the state universities in Turkey can account for their stakeholders through the annual reports they published. The authors conducted a content analysis of performance audit reports on 59 state universities published by the Turkish Court of Accounts, the external audit body, to achieve this goal.

State universities in Turkey have been implementing performance-based budgeting system for about ten years. The system aims to improve the effectiveness of service delivery by enabling universities to allocate their resources according to their own specific objectives taking into account the views of their stakeholders. This system, which is based on outputs and results, requires state universities to disclose their performance level to the public through annual reports. The evidence on the accountability level of state universities in Turkey is very scarce. Therefore, this study aims to demonstrate to what extent the state universities in Turkey can account for their stakeholders through the annual reports they published. The authors conducted a content analysis of performance audit reports on 59 state universities published by the Turkish Court of Accounts, the external audit body, to achieve this goal.

يهدف هذا البحث إلى قياس مستوى الإفصاح (الإجمالي- الإلزامي- الاختياري- الوصفي- الكمي) عن المخاطر في المصارف التقليدية والإسلامية المدرجة في سوق دمشق للأوراق المالية، ومن ثم دراسة أثر هذا المستوى في المحتوى المعلوماتي للتقارير المالية في أربع فترات زمنية} الفترة السابقة لنشر التقارير المالية- أسبوع نشر التقارير المالية- الفترة اللاحقة لنشر التقارير المالية- نافذة حدث (9 أسابيع تتضمن الفترات السابقة مجتمعة{( وقد تم تطبيق البحث على عينة مكونة من (6) مصارف تقليدية و(3) مصارف إسلامية مدرجة في سوق دمشق للأوراق المالية عن الفترة الممتدة بين عامي (2015-2018)، وقد خلص البحث إلى عدد من النتائج أهمها: 1- تفصح المصارف التقليدية والإسلامية المدرجة في سوق دمشق للأوراق المالية عن المخاطر، إلا أن مستوى الإفصاح عن المخاطر يختلف باختلاف نوع الافصاحات فيما إذا كانت (إجمالية- إلزامية- اختيارية- وصفية-كمية)، واختلاف نوع المصارف فيما إذا كانت تقليدية أم إسلامية. 2- توصل البحث إلى وجود محتوى معلوماتي للتقارير المالية المنشورة في الفترة المحيطة بنشر التقارير المالية إلا أن هذا المحتوى يختلف بحسب الفترات }الفترة السابقة لنشر التقارير المالية- أسبوع نشر التقارير المالية- الفترة اللاحقة لنشر التقارير المالية- نافذة حدث (9 أسابيع تتضمن الفترات السابقة مجتمعة{(، كما يختلف بحسب نوع المصارف فيما إذا كانت تقليدية أم إسلامية. 3- توصل البحث إلى وجود أثر لمستوى الإفصاح عن المخاطر في المحتوى المعلوماتي للتقارير المالية إلا أن هذا الأثر يختلف باختلاف نوع الافصاحات (الإجمالية- الإلزامية – الاختيارية- الوصفية- الكمية)، بالإضافة إلى اختلافه باختلاف الفترة الزمنية (الفترة السابقة للنشر- أسبوع النشر- الفترة اللاحقة للنشر- نافذة حدث (9 أسابيع تتضمن الفترات السابقة مجتمعة{(، كما يختلف باختلاف نوع المصارف فيما إذا كانت تقليدية أم إسلامية. الكلمات المفتاحية: الإفصاح عن المخاطر، المحتوى المعلوماتي للتقارير المالية، عوائد غير عادية
The aim of this research is to measure Disclosure Level (Total -Mandatory- Voluntary- qualitative- quantitative) of Corporation Risks in Information Content of Financial Reports to the Traditional and Islamic Banks listed on Damascus Securities Exchange (DSE). and then study the impact of this Level in Information Content of Financial Reports through 4 period surrounding of Reports announcement, that is (Four weeks before announcing the financial reports, the week of announcing, four weeks after announcing the financial reports, the period around the date of announcing of the financial reports). To achieve its aim, the research has been applied on a sample consisting of (6) Traditional Banks and (3) Islamic Banks listed on the DSE between (2015-2019), the main results of such an application can be stated in the following: 1- The traditional and Islamic Banks in DSE was Disclosure of risk in the published Financial Reports, but the level was low, and also It varies according to the type of Disclosure (Total -Mandatory- Voluntary- qualitative- quantitative), and according to type of Banks (Traditional - Islamic). 2- The research comes out with the result that there are not Information Content of Financial Reports through 4 period surrounding of Reports announcement for Traditional and Islamic Banks, except for Four weeks before announcing the financial reports for Traditional Banks, and the week of announcing for Islamic Banks 3- The research found that there was no Impact for Disclosure Level of Corporation Risks in Information Content of Financial Reports to the Traditional and Islamic Banks listed on Damascus Securities Exchange (DSE), except for: - There is impact of Mandatory Disclosure Level of Corporation Risks in Information Content of Financial Reports to Traditional Banks in the week of announcing. - There is impact of Voluntary Disclosure Level of Corporation Risks in Information Content of Financial Reports to Islamic Banks in both before the week of announcing and the period around the date of announcing of the financial reports. Key Words: Disclosure Level of Risks, Information Content of Financial Reports, stock abnormal return.

Cette étude vérifie l'effet de la gouvernance d'entreprise sur la pertinence des bénéfices. La gouvernance est synthétisée en six axes. Leur introduction dans l'association bénéfices-rendements d'un échantillon américain montre un effet significatif de la gouvernance sur la pertinence.

This performance report presents the results of the assessment of the public financial management (PFM) system in Mali which was conducted on the basis of the "Performance Measurement Framework" adopted in the context of the Public Expenditure and Financial Accountability partnership. It results from the dialogue between the Government of Mali and its donors in the PFM area. The main objective of preparing this PFM performance report (PFM PR) is to establish the baseline and build a common pool of information which can be used by both the Government and other stakeholders to monitor progress in improving the PFM system in Mali in the near future. In particular, it aims at putting in place a framework to measure and evaluate the impact of the implementation of the Government's Action Plan to Strengthen Public Financial Management (PAGAM/GFP) which was adopted in 2005. This PFM PR constitutes Volume II of the Public Expenditure Management and Financial Accountability Review (PEMFAR), which is being finalized. 2. The active participation of the Government of Mali in the preparation of the report is gratefully acknowledged. It has benefited from the guidance of H.E. Abou Bacar Touré, Minister of Finance, and the involvement of Mr. Sambou Wague, Secretary General of the Ministry of Finance, the General and National Directors and staff from the Ministry of Finance and other government entities and civil society organizations. 3. The preparation of this report results from a productive coordination with the donors led by the Government of Mali. It is also an example of a concerted effort within the donor's working group dealing with PFM and budget support issues. Against this background, the Government of Mali led the process with the support of the Swedish International Development Agency which financed a sensitization workshop held in September 2006. In addition, it coordinated with the Delegation of the European Union the financing of the team of consultants. The World Bank coordinated the exercise in close coordination with the Ministry of Finance and the PEFA focal point (Mme Zamilatou Sidibé, Technical Advisor). 4. The report was prepared by Mr. Ali Achour (international consultant, mission chief), Mme Mary Betley (international consultant) and Oumar Mallé (local consultant). The field work took place in November 2006, after the September 2006 sensitization workshop which was facilitated by Mr. Giovanni Caprio (international consultant). The report was validated in a workshop held in January 2007 and finalized after consultations that took place during February-May 2007. The report benefits from comments provided by the Malian authorities and donors, including the PEFA Secretariat. The Government of Mali has agreed to the disclosure of this report in October 2007. 5. The World Bank team that coordinated the preparation of this report involved Mr. Abdoulaye Konaté (Task Team Leader), Mr. Marcelo Andrade (Co-Task Team Leader, Senior Economist, AFTP4), Mr. Alain Catalan (former Financial Management Specialist, AFTFM), and Mr. Cheick Traoré (Senior Procurement Specialist). Logistical support was provided by Judite Fernandes (AFTP4) and Safiatou Dicko Ba (AFMML). Mr. Michel Lazare (Fiscal Affairs Department, IMF) and Mr. Abdoul Aziz Wane (Resident Representative, Mali) provided comments from the IMF. With regards to donors, technical discussions benefited from the involvement of Mmes Ulrika Broback and Camilla Bengtsson (Swedish Cooperation), Mr.

Indicateur Note Explication Résumée Une flèche a été ajoutée à la note pour signifier que la présentation du budget initial et son exécution se font selon toutes les classifications, et que les autorités ont décidé de joindre aux lois de règlement des états de dépenses classées par fonction. Indicateur Note Explication Résumée PI-21. Efficacité du système de vérification interne D+ (i) Couverture et qualité de la vérification interne

One of the most important functions of state financial control is the management of the country and is a prerequisite for the normal functioning of the financial and credit system. This is largely due to the fact that it is the state bodies that are responsible for a large number of functions to protect the financial rights and interests of members of society, the use of various methods to prevent and prevent abuse and theft. State financial control is a regulated activity of state authorities and departments to audit financial transactions related to the formation, distribution and use of centralized and decentralized funds. The article analyzes the problems of state financial control. Prospects for the development of state financial control based on advanced world experience are considered

This study aims to demonstrate the responsibilities of the external auditor with regard to illegal behavior in the financial statements by assessing the auditors' compliance with their professional responsibility and the ability to detect the risks of fraud and identify the factors leading to the disclosure by auditors. The study concluded that the external auditor is not legally responsible for detecting fraud, but should exercise caution when examining the financial statements for misstatements, as he should express an opinion. more transparent and credible on the validity of financial statements

This study aims to demonstrate the responsibilities of the external auditor with regard to illegal behavior in the financial statements by assessing the auditors' compliance with their professional responsibility and the ability to detect the risks of fraud and identify the factors leading to the disclosure by auditors. The study concluded that the external auditor is not legally responsible for detecting fraud, but should exercise caution when examining the financial statements for misstatements, as he should express an opinion. more transparent and credible on the validity of financial statements

La succession des scandales financiers à l'échelle planétaire (Enron, WorldCom, Parmalat, UBS, Batam…) soulève de plus en plus la nécessité de se procurer d'un système de gouvernance plus efficace, en d'autres termes un système de gouvernance dont les mécanismes internes sont cohérents avec la structure organisationnelle et financière de l'entreprise , capable de faire face aux différentes formes d'opportunisme managérial. Le présent travail cherche à examiner la relation entre certains mécanismes de gouvernance interne et la qualité des résultats comptables publiés par les entreprises, à savoir le conseil d'administration (structure, dualité, indépendance et cumul de fonctions) et la structure de propriété (degré de concentration et typologie d'actionnariat) et la politique d'endettement et ce à travers une étude théorique exploratoire. Mots-clés Conseil d'administration ; structure de propriété ; politique d'endettement ABSTRACT The succession of financial scandals in the world (Enron, WorldCom, Parmalat, UBS, Batam…) raise more and more the need to have a more effective governance system, in other words a governance whose system of the internal mechanisms is in total consistency with the organizational and financial structure of the company, and able to tackle any form of managerial opportunism.

Bu çalışmanın amacı 1953-1954 ile 1971-1972 yılları arasında Türkiye Cumhuriyeti kamu işletmelerinde görülen Alman Muhasebe Sistemi etkilerini ortaya koyabilmektir. Bu amaçla çalışmada Türkiye Cumhuriyeti Devlet Demiryolları’nın (TCDD) 1953-1973 yılları arasındaki finansal tabloları incelenmiştir. Bu dönemde Almanya’da kullanılan genel hesap planı ile söz konusu işletmenin hesap planı çeşitli açılardan ve yapısal olarak karşılaştırılarak bir içerik analizi yapılmıştır. Çalışma sonucunda TCDD’de 1953-1971 yılları arasında hazırlanan finansal tabloların yapısının Alman Genel Hesap Planı ile benzer olduğu ve bu benzerliğin 1972 yılından itibaren değiştiği görülecektir. Türkiye Cumhuriyeti bu tarihte hâlen günümüzde de kullandığı Tek Düzen Hesap Planı’na doğru bir geçiş yaşamaya başlamıştır. 

Depuis quelques années, aussi bien dans les pays développés que dans les pays en voie de développement, la notion de contrôle interne a pénétré tous les domaines de l'activité économique dans les secteurs public et privé. Le contrôle interne se situe comme étant un système efficace qui tend à atteindre et à préserver sa performance. Ce n'est ni un service, ni une fonction ponctuelle. Le contrôle interne fait partie intégrante de l'entité ; sa mission est beaucoup plus préventive que répressive. Il a pour vocation de vérifier que les risques de toute nature sont analysés et surveillés. Il contribue à ce titre, à la détection précoce et à la prévention des difficultés, avec objectif de sécuriser les opérations et maîtriser les risques qui persistent et se multiplient de plus en plus. La maitrise des risques ne peut s'effectuer sans un système de contrôle interne performant.

İşletme yönetiminin finansal tablolarda sunduğu bilgilerin, iddia ve beyanlarının, önceden belirlenmiş ölçütlerle karşılaştırılarak doğruluğu hakkında kanıya ulaşmaya çalışan muhasebe denetiminde denetçi davranışlarını anlamak, denetim başarısı için her geçen gün daha da önem kazanmaktadır. Bağımsız denetimin uygulama alanının giderek yaygınlaşmasının da etkisiyle denetim sürecinde yer alan denetçilerin davranışlarının anlaşılması önemli hale gelmiştir. Özellikle denetim firmalarının yeni müşteriler bulmasında denetçilerin girişimci özellikleri ön plana çıkmaktadır. Bu kapsamda hazırlanan çalışmada muhasebe denetiminde yer almış denetçilerin girişimci özelliklerinin müşterilerine karşı sorumluluk ve müşterilerini kayırma algıları ile bağımsızlık algıları üzerinde ne tür etkileri olduğunun incelenmesi amaçlanmıştır. Çalışma Marmara bölgesinde yer alan 223 denetçiden anket aracılığıyla toplanan verilerin yapısal eşitlik analizi ile incelenmesi yoluyla elde edilen bulguları içermektedir. Bulgulara göre denetçilerin girişimci özelliklerindeki artış müşterilere karşı sorumluluk algıları üzerinde artışa neden olurken kayırmacılık eğilimlerini negatif yönde etkilemektedir. Bunun yanında müşteriye karşı sorumluluk algısındaki artış kayırmacılık eğilimini pozitif etkilemektedir. Denetçi bağımsızlığı ise kayırmacılık eğilimi ile ters yönlü anlamlı bir ilişkiye sahiptir. Yani kayırmacılık eğilimleri artan denetçilerin bağımsızlık algıları azalmaktadır. Sorumluluk algısı ile denetçi bağımsızlığı arasında herhangi bir anlamlı ilişkiye rastlanmamıştır.

performance des sociétés cotées. En utilisant l'estimateur dynamique LSDVC sur les données de panel de 26 sociétés cotées sur la période de 2000 à 2014, des résultats significatifs sont obtenus. Ces résultats indiquent un effet négatif et significatif de la séparation des fonctions de PCA et de DG sur la performance des sociétés non-financières cotées. Ces résultats confirment ainsi la théorie stewardship et vont à l'encontre des préconisations qui sont souvent faites dans la logique de la sécurité financière.