IMPROVING AUDIT FUNCTIONS OF SUPREME AUDIT INSTITUTIONS TO PROMOTE SUSTAINABLE DEVELOPMENT
No hay miniatura disponible
Fecha
Autores
Título de la revista
ISSN de la revista
Título del volumen
Editor
Resumen
Descripción
In this paper, we demonstrate and analyze the substance of the added value effect of a Supreme Audit Institution (SAI), focusing on
sustainable development issues.We intend to answer such questions as: how could a SAI respond to global and local challenges and how it
could help government to implement commitments towards sustainability. Finally, we trace a possible way to improve external audit
functions both on the state level and at the International Organization of Supreme Audit Institutions (INTOSAI), by using some ideas from
network theory.