Juggling between ex‐ante and ex‐post audit in Greece: A difficult transition to a new era

Kontogeorga, Georgia

doi:10.1111/ijau.12147

Cited by 9 publications

(6 citation statements)

References 22 publications

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“…Thus, the impact of this kind of audit has been appreciated from auditors and auditees (Kontogeorga, 2019).…”

Section: The Pre-contractual Audit From the Hellenic Court Of Auditmentioning

confidence: 99%

The Significance of Pre-Contractual Audit Carried Out by the Hellenic Court of Auditors

Kontogeorga,

Thanasas,

Angelaras

2023

TEL

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Public procurements represent a significant percentage of GDP in OECD countries and are critical to the delivery of services. However, public procurement can also provide several opportunities for corruption. Thus, the Hellenic Court of Audit (HCA) examines the legality and the regularity of public contract's draft (ex-ante audit) with significant financial value and only after its "visa" (approval) by the relevant section of the court, the contract can be signed and come into force. Several reforms in the public procurement's legal framework took place these last years. This paper deals with this issue and presents the first results of these reforms. Our analysis showed that the pre-contractual audit still remains an important type of ex-ante audit, by preventing on time the non-legal disbursement of public money.

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“…Thus, the impact of this kind of audit has been appreciated from auditors and auditees (Kontogeorga, 2019).…”

Section: The Pre-contractual Audit From the Hellenic Court Of Auditmentioning

confidence: 99%

The Significance of Pre-Contractual Audit Carried Out by the Hellenic Court of Auditors

Kontogeorga,

Thanasas,

Angelaras

2023

TEL

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“…According to the deadline indicated in the schedule mentioned by one of the supporting institutions, two more TCs should complete the implementation by the end of 2021. It is emphasized that the estimated time for completion was not answered by ten courts, which led to the understanding that the implementation of NBASP is not something easy and quick to accomplish (López-Hernández, 2013;Kontogeorga, 2019;Gørrissen, 2020).…”

Section: Figure 2 Situation Of the Nbasp Implementation Process In The Audit Courtsmentioning

confidence: 99%

“…There is currently no mandatory adoption of NBASP in the country, and each court can prepare distinct movements for the adoption of the standards. According to the literature, despite many higher oversight bodies associated with INTOSAI, the international use of its standards is still far from reaching the entirety of its members (Kontogeorga, 2019;Manes-Rossi, Brusca, & Condor, 2020;.…”

Section: Introductionmentioning

confidence: 99%

Implementation of International Standards on Auditing by the Brazilian Courts of Auditors

Estevam¹,

Rodrigues²,

Silva³

2021

Rev. Cat. Cien. Cont.

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This study aimed to analyze the process of implementation of international auditing standards by the Brazilian Courts of Auditors (TCs), through exploratory research and survey, using two questionnaires, with open and closed questions, sent to all TCs and institutions that support their activities. The survey results showed different movements made by the TCs in adhering to the rules, in line with previous research on the practices of Brazilian audit courts and of the Supreme Audit Institutions. Of the 20 TCs responding (61% of the total), 60% started the process of implementing the standards, but only 10% concluded. The international auditing standards whose implementation is more advanced are the NBASP 20 and 30, which bring the principles of transparency and accountability together with the management of ethics by the TCs. The findings regarding the wide availability of training on the subject, the support provided by organizations, and the absence of the need to use financial resources for implementation by the bodies that completed the process, raise doubts about the motivations of the TCs that did not initiate the process. Despite the efforts made to qualify the performance of the TCs, there seems to be a long way to go towards completing the implementation in the country due to the lack of forecast by most respondents.

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“…Até o final de 2021, conforme prazo apontado em cronograma referido por uma das instituições apoiadoras, mais dois TCs deveriam concluir a implantação. Destaca-se que o tempo estimado para a conclusão não foi respondido por dez tribunais, o que levou a entender que a implantação das NBASP não é algo fácil e rápido de se realizar (López-Hernández, 2013;Kontogeorga, 2019;Gørrissen, 2020).…”

Section: Implantação Das Normas Internacionais De Auditoria Nos Tribu...unclassified

“…Atualmente, não há obrigatoriedade de adoção das NBASP no país, e cada tribunal pode projetar movimentos distintos para a adoção das normas. Internacionalmente, conforme a literatura, apesar de haver muitos órgãos superiores de fiscalização associados à INTOSAI, a utilização de suas normas ainda está distante de alcançar a totalidade de seus membros (Kontogeorga, 2019;Manes-Rossi, Brusca, & Condor, 2020;.…”

Section: Introductionunclassified

Implantação das Normas Internacionais de Auditoria pelos Tribunais de Contas Brasileiros

Estevam

Rodrigues

Silva

2021

Rev. Cat. Cien. Cont.

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O presente estudo objetivou analisar o processo de implantação das normas internacionais de auditoria pelos Tribunais de Contas (TCs) brasileiros, por meio de pesquisa exploratória e de levantamento, utilizando dois questionários com perguntas abertas e fechadas, que foram enviados a todos os TCs e às instituições que apoiam suas atividades. Os resultados da pesquisa demonstraram diferentes movimentos realizados pelos TCs na adesão às normas, em linha com pesquisas prévias sobre as práticas das Cortes de Contas brasileiras e das Entidades Fiscalizadoras Superiores internacionais. Dos 20 TCs respondentes (61% do total), 60% iniciaram o processo de implantação das normas, mas somente 10% concluíram-no. As normas internacionais de auditoria cuja implantação está mais avançada são as NBASP 20 e 30, que emanam os princípios da transparência e accountability com a gestão da ética pelos TCs. Os achados quanto à vasta disponibilidade de capacitação sobre o tema, ao apoio fornecido pelas organizações e à ausência de necessidade de utilização de recursos financeiros para a implantação pelos órgãos que concluíram o processo trazem dúvidas a respeito das motivações dos TCs que não iniciaram o processo. Embora os esforços verificados no sentido de qualificar a atuação dos TCs, parece haver um longo caminho para a conclusão da implantação no país, devido à falta de previsão pela maioria dos respondentes.

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Juggling between ex‐ante and ex‐post audit in Greece: A difficult transition to a new era

Cited by 9 publications

References 22 publications

The Significance of Pre-Contractual Audit Carried Out by the Hellenic Court of Auditors

The Significance of Pre-Contractual Audit Carried Out by the Hellenic Court of Auditors

Implementation of International Standards on Auditing by the Brazilian Courts of Auditors

Implantação das Normas Internacionais de Auditoria pelos Tribunais de Contas Brasileiros

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