Financial Audit or Forensic Audit? Government Sector Panorama

Abstract

The study has been motivated to assay the selective stakeholders' perceptions on whether the government financial audit has been converted into forensic audit. Adopting a cross-sectional study design with survey strategy through a self-administered interview schedule with a 50-item inventory, data has been collected from randomly chosen 120 sample respondents having equal representations from two groups-current and retired government employees and businessmen of Tripura. The significant statistical results have concluded that corruption and accounting slacks have important impacts on the government audits, and the latter if used in an appropriate manner are likely to detect frauds and catalyse in bringing accounting reforms.

Faktor Penentu Kinerja Pemerintah Daerah

“…Hasil opini audit yang baik ini merupakan hasil kerja keras peme rintah dengan tujuan agar transparansi dan akuntabilitas pengelolaan keuangan bisa terwujud dan pada akhirnya bisa mening katkan kinerja penyelenggaraan pemerintah daerah. Deb (2018), Prabowo (2014), Rosa & Morote (2015), dan Sutopo, Wulandari, Adia ti, & Saputra (2017) mengungkapkan bahwa audit yang dilakukan terhadap suatu orga nisasi (misalnya pemerintah daerah) bertu juan untuk meminimalisasi dan mendetek si kecurangan serta menghindari penggu naan sumber daya publik secara berlebihan.…”

Actorhood of the European Court of Auditors: a visual analysis

“…The evolution of public sector auditing can be traced back to public sector reforms that began in the 1980s (Troupin et al, 2010;Abbott, 1988;Hay and Cordery, 2018;Mattei et al, 2021;Nerantzidis et al, 2020;Hay and Cordery, 2021;Cordery and Hay, 2021a). Research has explored how public sector auditing practices have changed over time (Pearson, 2014), including what audit quality is and evidence for it (Copley, 1991;Sanders and Allen, 1993;Deb, 2018). Scholars have explored the transformation of auditing in its role and scope from compliance and financial audits to performance and non-financial audits (Baber, 1983;Evans and Patton, 1987;Roussy, 2013;Thomasson, 2018;Skene, 1985;Bryan, 2021).…”

Audit in the State Economic Security System

“…Particularly, researches of state financial audit with an opportunity to transform it into forensic were examined by Deb (2018), who allocated corruption risks of accounting and essential influence on the process of state audit.…”