The Quest for Audit Quality in the Public Sector

Caruana, Josette; Kowalczyk, Magdalena

doi:10.1080/17449480.2020.1757731

Cited by 11 publications

(13 citation statements)

References 75 publications

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“…Suprem audit institutions (SAIs) are old and traditional institutions, with operation provided by the Constitution of the jurisdiction, evolving over the years, but reflecting long-term culture and traditions (Caruana & Kowalczyk, 2021). Each country usually has specific regulations around the organization, activities, and responsibilities of such bodies, according to its contextual reflections (Manes-Rossi, Brusca, & Condor, 2020).…”

Section: The Suprem Audit Institutions and The Intosai Standardsmentioning

confidence: 99%

“…The SAIs can be organized as a Court of Auditors with judicial functions and powers to impose sanctions, as in the case of the Brazilian TCs and also in countries such as France, Italy, and Portugal; they can be collegiate bodies without judicial functions and powers to impose sanctions, as in the case of Germany and the Netherlands; and a third form is an auditor general appointed to head independent audit offices, as in the United Kingdom and Denmark, or offices outside the government structure, as in Finland (Caruana & Kowalczyk, 2021).…”

Section: The Suprem Audit Institutions and The Intosai Standardsmentioning

confidence: 99%

“…Despite the differences between auditing in the public and private sectors, a key point for its quality is the auditor's independence, which the standards seek to protect. The importance of ensuring the integrity of those involved for effective accountability and lower risks of misappropriation of resources is evident (Caruana & Kowalczyk, 2021).…”

Section: The Suprem Audit Institutions and The Intosai Standardsmentioning

confidence: 99%

“…The different political, social, cultural, and economic realities of SAIs make it challenging to have a model that is suitable for all (Caruana & Kowalczyk, 2021. In this context of heterogeneity, INTOSAI encourages countries to implement the standards according to their own (INTOSAI, 2021).…”

Section: The Suprem Audit Institutions and The Intosai Standardsmentioning

confidence: 99%

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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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Section: The Suprem Audit Institutions and The Intosai Standardsmentioning

confidence: 99%

Section: The Suprem Audit Institutions and The Intosai Standardsmentioning

confidence: 99%

Section: The Suprem Audit Institutions and The Intosai Standardsmentioning

confidence: 99%

Section: The Suprem Audit Institutions and The Intosai Standardsmentioning

confidence: 99%

See 2 more Smart Citations

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

Estevam¹,

Rodrigues²,

Silva³

2021

Rev. Cat. Cien. Cont.

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“…As Entidades Fiscalizadoras Superiores (EFSs) são instituições antigas e tradicionais, com funcionamento disposto pela Constituição da jurisdição, evoluindo com o passar dos anos, mas refletindo cultura e tradições de longo prazo (Caruana & Kowalczyk, 2021). Cada país costuma ter seu regulamento específico em torno da organização, das atividades e das responsabilidades de tais órgãos, assim, seguindo os reflexos contextuais (Manes-Rossi, Brusca, & Condor, 2020).…”

Section: As Entidades Fiscalizadoras Superiores E As Normas Da Intosaiunclassified

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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