Chinese Environmental Audit System for the Government

The issues of environmental impact reduction became a significant factor in the decision-making process for the development of organizations in the EU. Systematic environmental management is an effective way of solving environmental problems arising in organizations’ activities. Creating an effective environmental audit system is an essential step in ensuring the regulatory response to the extensive level of environmental pollution. To identify the role of environmental audit in the growth of environmental innovation activity of the country, a number of panel multiple regression dependencies were constructed. The survey database includes data for 28 countries of the European Union for the period 2010-2017. Factor variables of the study were the absolute number of environmental audit organizations, their ratio to the total number of enterprises, and the number of environmental audit and management sites. The resulting variables were the value of the index of eco-innovation of countries and its components. The conducted analysis showed that in the European Union countries, an environmental audit is an effective tool for ensuring their eco-innovative development. It is revealed that the biggest positive effect of the growth of the number of environmental audit organizations is manifested in the growth of the scope of eco-innovation activities and the volume of its financing, as well as the increase of the level of environmental responsibility of the organizations. On the other hand, the increase in the density of environmental audit organizations in relation to the number of enterprises is a factor hampering the country's environmental innovation. Research for different groups of countries proves that increasing the level of eco-innovation progress of states leads to an increase in the positive effects of the functioning of the environmental audit system for further eco-innovative development. At the same time, the maximum level of impact of environmental audit on the intensity of eco-innovation activity is observed for countries with an average level of progress. Thus, the necessity of the development of an environmental audit in the formulation of Ukraine's environmental policy was proved. Keywords: environmental audit, environmental reporting, environmental management, eco-innovation activities, environment.

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Audit of the implementation of national goals

Public Administration ◽

10.22394/2070-8378-2020-22-1-79-81 ◽

2020 ◽

Vol 22 (1) ◽

pp. 79-81

Author(s):

TATYANA V. BLINOVA ◽

Keyword(s):

Sustainable Development ◽

Public Administration ◽

Russian Federation ◽

Internal Audit ◽

The Sustainable Development ◽

Audit System ◽

Financial Audit ◽

Development Goals ◽

The Russian Federation ◽

The Government

The article discusses the issues of control over the expenditure of funds in the implementation of national goals. The author refers to the documents that regulate this area of activity, connects their main provisions with public administration, shows how the Accounts Chamber of the Russian Federation participates in the audit of budget expenditures and thereby contributes to the sustainable development of the country, the formation of effective public administration systems. In 2019, the Accounts Chamber of the Russian Federation analyzed the progress of 8 of 13 national projects and identified significant risks that affect the achievement of the planned results. The audit results indicate systemic management weaknesses. Based on the analysis, the Accounts Chamber of the Russian Federation offered the Government of the Russian Federation to transform the internal financial audit of chief administrators of budget funds into an internal audit of the activities of state bodies. Regarding the main goal-setting of the internal audit, it is proposed to determine the tasks of analyzing the achievement of goals and assessing the effectiveness and efficiency of the use of budget funds. The Accounts Chamber of the Russian Federation has proposed to the Government of the Russian Federation to transform the internal financial audit of chief administrators of budget funds into an internal audit of the activities of state bodies. The author emphasizes that only an effective multi-level audit system will not only raise the implementation of national projects to the proper level, but also make a significant contribution to the achievement of the country's sustainable development goals. Combining the efforts of all interested parties will allow us to adequately meet the challenges of the time and ensure high-quality achievement of national goals set by the President of the Russian Federation.

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Factors influencing the value added tax compliance in small and medium enterprises in Jordan

Management Science Letters ◽

10.5267/j.msl.2020.11.007 ◽

2021 ◽

pp. 1317-1330 ◽

Cited By ~ 1

Author(s):

Amer Saadi Kallel Shakkour ◽

Ahmad Ali Almohtaseb ◽

Reem Khaled Matahen ◽

Naser Amer Saadi Sahkkour

Keyword(s):

Decision Theory ◽

Tax Compliance ◽

Value Added ◽

Personal Characteristics ◽

Behavioral Decision Theory ◽

Value Added Tax ◽

Compliance Cost ◽

Ability To Pay ◽

Audit System ◽

The Government

This study aims to obtain the results of value added tax (VAT) compliance through behavioral decision theory with work personal attributes of the taxpayer's, tax understanding and taxpayer education, and ability to pay theory with tax compliance cost and audit system as a connecting variable to VAT compliance. The researcher randomly selected sample of n= 172 small and medium enterprise owners from Jordan by using web-based survey questionnaires. Data analysis uses the SPSS 23.0 and validates the relationship between study variables. The researchers also propose a research model support by the behavior decision theory and the ability to pay approach. Findings reveal a strong positive relationship between personal characteristics, VAT education and tax compliance under both theoretical grounds and also indicate a positive correlation between VAT compliance cost, audit system and VAT compliance in Jordan. Addressing the understudies, this study extends the role of value added tax practices in SMEs. It provides some useful information to the government and policy makers to develop and impose the value added tax law on SMEs Level. Therefore, the researcher suggests more studies to investigate the factors affecting VAT compliance in Jordan by using the proposed conceptual model under consideration.

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Environmental Audit in Integrated Audit System

Environmental and Agricultural Informatics ◽

10.4018/978-1-5225-9621-9.ch026 ◽

2020 ◽

pp. 562-589

Author(s):

Chirața Caraiani ◽

Camelia I. Lungu ◽

Cornelia Dascălu ◽

Florian Colceag

Keyword(s):

Continuous Improvement ◽

Management System ◽

Environmental Management System ◽

Research Paradigm ◽

Environmental Audit ◽

Audit System ◽

The Core ◽

Audit Management ◽

Determining Factors ◽

Sustainability Reports

The niche of a narrow literature in the field inspires the core objective of this chapter which is to develop a coherent and eco-efficient outline for environmental audit in an integrated audit management system. The research paradigm is based on the stakeholder theory refined with Hart's vision of the entity based on natural resources in order to recognize the natural environment as the main stakeholder of any entity. The revision of the literature enables ascertaining the determining factors for an environmental audit integrated in the audit management system. The result is built on the management component of the continuous improvement and creates knowledge for a way of action to implement an environmental management system and environmental auditing and implicitly, to react to social corporate responsibility. Future researches regard the increase the auditor's role in integrating various areas of the sustainability reports.

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Increasing accountability and reducing corruption through government audits

10.31485/pi.2536.2020 ◽

2020 ◽

Keyword(s):

Political Accountability ◽

Middle Income ◽

Middle Income Countries ◽

Audit System ◽

Public Resources ◽

The Government ◽

Laws And Regulations

Government audits have often increased political accountability, reduced misuse of public resources, and improved compliance with laws and regulations. In lower- and middle-income countries, audits have been more effective when the government had a stronger enforcement capacity, when audit results were widely publicized, or when the audit system incentivized the auditors and those being audited to be honest and truthful.

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Environmental monitoring of government — the case for an environmental auditor

Legal Studies ◽

10.1111/j.1748-121x.2000.tb00142.x ◽

2000 ◽

Vol 20 (2) ◽

pp. 241-263

Author(s):

Kathryn Hollingsworth

Keyword(s):

Audit Committee ◽

Central Government ◽

Current System ◽

Environmental Audit ◽

House Of Commons ◽

Value For Money ◽

The Public ◽

The Government ◽

The Impact ◽

Made In

In November 1997 the Environmental Audit Committee of the House of Commons (EAC) was established. The Committee is modelled in some ways on the Public Accounts Committee of the House of Commons (PAC) but, unlike the PAC, the EAC is not supported by an independent auditor. This article argues that, despite the limitations of audit made in accountancy literature, audit can be a useful mechanism by which to hold government to account for the impact of its policies and operations on the environment. However, as a model of accountability, the current system of environmental audit is inadequate. In making this argument, the article draws on two existing audit models. First, because the government has chosen to model the EAC on the PAC, the mechanisms in place for securing financial and value for money accountability in UK central government will be considered. Second, the article looks to the arrangements in Canada, where a more developed system of environmental audit exists.

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E-Government Integrated E-Audit System : Design And Analysis in The Internal Audit Unit of The Indonesian Government (APIP)

JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) ◽

10.36555/jasa.v5i1.1511 ◽

2021 ◽

Vol 5 (1) ◽

pp. 37-52

Author(s):

Deni Hidayat

Keyword(s):

Business Processes ◽

Internal Audit ◽

Digital Data ◽

System Model ◽

Flow Diagram ◽

Digital Form ◽

Study Approach ◽

Audit System ◽

The Government ◽

Entity Relationship Diagram

The Government Internal Supervisory Agency (APIP) is a work unit that has the task of carrying out internal supervision in the government environment. The development of the Electronic Based Government System (SPBE) has changed the business processes that occur in government governance from manual to digital form. The implementation of SPBE in government activities has resulted in a lot of data or documents in digital form, but on the other hand the process of implementing audit activities carried out by APIP is currently still being carried out manually, has not made much use of digital data or documents, and has not been supported by the use of an integrated audit management information system. This study aims to design an integrated electronic-based audit system model (e-Audit) with SPBE in the APIP environment. The research method used is qualitative with a case study approach in one of the Inspectorates of Non-Ministry Government Institutions, the result of this research is an integrated e-audit system model which is described in a System Context Diagram, Data Flow Diagram (DFD) and Entity Relationship Diagram (ERD).

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