IMPROVING AUDIT FUNCTIONS OF SUPREME AUDIT INSTITUTIONS TO PROMOTE SUSTAINABLE DEVELOPMENT

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.


Issue Date:
Nov 06 2012
Publication Type:
Journal Article
PURL Identifier:
http://purl.umn.edu/138130
Published in:
APSTRACT: Applied Studies in Agribusiness and Commerce, Volume 06, Number 3-4
Page range:
63-70
Total Pages:
8
Series Statement:
6
3-4




 Record created 2017-04-01, last modified 2018-01-22

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