Labor Activities in the Field of Internal Financial Audit in the State Sector

Auditor ◽  
2019 ◽  
Vol 5 (9) ◽  
pp. 38-45 ◽  
Author(s):  
Наталья Парушина ◽  
Natalya Parushina ◽  
Наталья Лытнева ◽  
Natalya Lytnyeva ◽  
Александр Билиходзе ◽  
...  
Keyword(s):  
Public Sector ◽  
The State ◽  
State Sector ◽  
Internal Auditors ◽  
The Public ◽  
Regulatory Documents ◽  
Financial Audit

Th e article considers the prerequisites, patterns and trends in the development of activities for conducting internal financial audits in the public sector. A review of the regulatory documents governing the work of internal auditors is given, the principles of auditing in the public sector are summarized, prospects for the development of internal audits are considered, taking into account the adoption of federal standards.

Financial Misappropriation in the Nigerian Public Sector: A Determination of the Role of the Internal Auditor

2017 ◽  
Vol 3 (2) ◽  
pp. 7-17
Author(s):  
J. K. Oyadonghan ◽  
S. Ogoun
Keyword(s):  
Public Sector ◽  
Research Effort ◽  
Internal Audit ◽  
The State ◽  
Least Square ◽  
Primary Data ◽  
Economic Management ◽  
Internal Auditor ◽  
Internal Auditors ◽  
The Public

The continued search for a solution to the problem of poor economic management due to financial misappropriation in the public sector, and the public’s outcry against internal auditors because of their perceived connivance necessitated the current study. Furthermore, the position canvassed by internal auditors with respect to their scope of responsibility further justified the need for this research effort. Accordingly, this study was undertaken to determine, whether or not, the internal auditor has a role to play in ensuring the proper utilization of the nation’s economic resources, bearing in mind the rules specifying the scope of the internal audit function in the public sector. Drawing from the research model of survey design, both a structured questionnaire and oral interview data collection platforms were deployed to collect primary data from audit, and another staff of selected ministries in the State and the least-square regression analysis was adopted in testing the hypotheses. From the analysis, and from personal interview, the researchers were able to find out that internal audit has a responsibility to detect and prevent financial misappropriation in the public sector. It was also found out that the internal auditors in the State Civil Service are not independent, which affects their freedom to report such acts of financial misappropriation to the legislative arm for proper action. Therefore, it is recommended that The State legislative arm should ensure that the independence of the internal auditor is guaranteed by a statute.

scholarly journals Reforming the public sector and Parliament - Chris Hipkins' goals

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Colin James
Keyword(s):  
Public Sector ◽  
The State ◽  
Specific Time ◽  
Policy Studies ◽  
Public Servants ◽  
Chief Executives ◽  
State Sector ◽  
The Public

Back in the late 1990s senior public servants worried at Institute of Policy Studies (IPS) roundtables that ‘siloisation’ of the state sector was hampering effectiveness. Also at that time an IPS roundtable of chief and deputy chief executives backed posting advice on agency websites when decisions were made or at some specific time after delivery.

Going Public

2020 ◽  
pp. 279-302
Author(s):  
Bryn Rosenfeld
Keyword(s):  
Public Sector ◽  
Vital Role ◽  
The State ◽  
Political Freedom ◽  
Public Servants ◽  
State Sector ◽  
The Public ◽  
State Apparatus ◽  
Original Survey ◽  
Regime Support

This chapter investigates the political orientations and career aspirations of students who intend to join the state sector in Russia, using original survey data from three elite Russian universities. The analysis focuses on whether and how Russia’s future public servants differ from others in their views of the importance of political freedom, order, national security, and strong economic performance. It finds that Russian youth aspire to work for an autocratic state not because they favor autocratic values nor because they hope to build more democratic institutions. Rather, their preference is based on access to recruitment channels: universities with strong alumni networks in the state apparatus or a parent working in the public sector. These findings suggest that public sector workers’ attitudes are similar to those of others at the start of their careers. Over time, however, public servants’ political attitudes diverge, suggesting that Russia’s large public sector also plays a vital role in securing regime support.

Public Sector in the Transformation Economy of Ukraine: Macroeconomic Analysis

2021 ◽  
Vol 12 (3) ◽  
pp. s296-s317
Author(s):  
Yuliia Samborska-Muzychko ◽  
Iryna Parasii-Verhunenko ◽  
Oksana Pashchenko ◽  
Liubov Budniak ◽  
Oksana Salamin
Keyword(s):  
Public Sector ◽  
The State ◽  
Global Integration ◽  
Structural Dynamic ◽  
State Sector ◽  
State Institutions ◽  
The Public ◽  
Macroeconomic Analysis ◽  
Market Relations

The purpose of the article is to study the conditions and prospects for the development of the state sector of the Ukrainian economy and to determine the functions and tasks of state-owned enterprises in a transformational economy. The information base of the empirical research is the data of the official website of the Ministry of Economic Development, Trade and Agriculture of Ukraine for 2014-2020. The methodological and methodical sources lie in the provisions of the economic code, the Classifier of institutional sectors of the economy. In the course of the research, the following methodological techniques were used as a comparison, modeling, series of dynamics, grouping, structural-dynamic, and coefficient analysis. The necessity of improving the existing regulatory mechanisms of transformation from state institutions and the development of new effective approaches to the functioning of the system of state entrepreneurship, which takes into account the features of the transformational economy and is based on international experience in building modern market relations and mechanisms for increasing the efficiency of the economic system, has been substantiated. The dynamics of the public sector share in the country's economy is analyzed, and the possible causes and consequences of these structural and dynamic changes are characterized. The results of the study are the proposed classification of types from state-owned enterprises, which is the basis for differentiating their functions and tasks depending on the goals of education, the characteristics of the activity, the structure of ownership, and the strategic priorities of the country's development. The necessity of the state-owned enterprises' sector reforming in the context of global integration is substantiated, as well as general directions and tools for implementing the reform of state-owned enterprises. 

scholarly journals Development of innovation activities in the state sector and business in the post-pandemic period

2021 ◽  
pp. 64-69
Author(s):  
A.V. Mayakova ◽  
Keyword(s):  
Public Sector ◽  
The State ◽  
State Sector ◽  
The Public ◽  
Innovation Activities ◽  
Digital Services ◽  
Social Management

Examined are innovative activities that have received a powerful “catalyst” in the development of digital services and technologies in the form of the coronavirus pandemic, and also analyzed are the possibilities of digitalization for solving the problems of social management and innovation in the public sector and business. The author argues that existence outside and without digitalization at this stage of the development of human civilization is no longer possible.

scholarly journals The Significance and Role of the Public Sector in the Development of the Modern Russian Economy

2020 ◽  
pp. 16-24
Author(s):  
Vladimir Kurchenkov ◽  
Olga Makarenko
Keyword(s):  
Public Sector ◽  
National Economy ◽  
Well Being ◽  
Economic Security ◽  
The State ◽  
State Sector ◽  
The Public ◽  
Russian Economy ◽  
Fixed Assets ◽  
Modern Russian

The article examines the features of the public sector functioning, determines its role and importance in the development of Russian economy. Ensuring the performance of important socio-economic functions, public sector enterprises operate in strategically important sectors of economy, participate in job creation, produce goods and services, and contribute to the GDP growth. State-owned enterprises and corporations provide significant benefits to society, ensure the country’s defense capability. The authors analyze the functioning of the state sector of Russian economy, consider the structure of Russian enterprises and organizations by forms of ownership. The development of the state sector of Russian economy is investigated according to individual indicators, including the share of fixed assets of state property in all fixed assets, the average annual number of employees, the amount of investment in fixed assets of public sector enterprises. It is shown that taking into account only quantitative indicators does not reflect the full scale of the public sector of economy, and does not consider the output of large state-owned enterprises and corporations. An important role in the formation of modern Russian economy is played by the activities of state corporations, the key development indicators of which influenced the functioning of the public sector as a whole. By ensuring the performance of the reproductive, stabilization, innovation and investment functions in economy, state corporations support the development of strategically important sectors of national economy. Based on the results of the analysis of investment activities of large enterprises with state participation, conclusions are drawn about the need for the presence of these economic entities in the structure of national economy. It was revealed that the public sector of economy takes part in maintaining the economic security of our country, individual regions, thereby increasing the competitiveness and the level of well-being of society as a whole.

scholarly journals PROTECTION OF RIGHTS AND LEGITIMATE INTERESTS OF THE STATE FROM VIOLATIONS COMMITTED BY BUSINESS ENTITIES OF THE PUBLIC SECTOR OF THE ECONOMY

2020 ◽  
Vol 73 (4) ◽  
pp. 33-43
Author(s):  
Andriy Zakharchenko ◽  
Keyword(s):  
Law Enforcement ◽  
Public Sector ◽  
The State ◽  
Financial Control ◽  
State Sector ◽  
The Public ◽  
Legitimate Interests ◽  
Rights And Interests ◽  
Business Entities ◽  
Judicial Protection

The article analyzes the problematic issues that arise in connection with the protection of the rights and legitimate interests of the state in case of violation of these rights and interests by economic entities of the public sector of the economy. The state of normative-legal provision and law-enforcement practice concerning realization of protection by subjects of management of objects of state property, as well as of bodies of the state financial control, and also bodies of prosecutor's office are also considered. According to the results of the study in order to improve the protection of the rights and legitimate interests of the state from violations by economic entities of the public sector of the economy, it was proposed: 1) to specify the procedure and forms of exercising powers by the subjects of management of state property objects granted to them in order to control the activities of economic entities of the state sector of the economy; 2) to consolidate the obligation of subjects of management of objects of state property to take measures for judicial protection of the rights and interests of the state from violations committed by these entities; 3) to approve methodical recommendations on protection of the rights and lawful interests of the state by subjects of management of objects of state property, including from infringements from the above-stated subjects of management; 4) to take into account the state of implementation by the subjects of management of state property of measures to protect the rights and legitimate interests of the state in conducting a single monitoring of the effectiveness of management of state property; 5) to consolidate normatively the sequence of actions of the bodies of state financial control in case of detection of losses caused to the state; 6) to establish the powers of these bodies to apply directly to the court in the interests of the state with claims for invalidation of contracts concluded by controlled entities in violation of the law; 7) to specify the provisions regarding the protection of the interests of the state by the prosecutor's office.

scholarly journals Advantages of the corporate model of the state sector of the economy of Russia

2018 ◽  
pp. 10-15
Author(s):  
V. V. Kurchenkov ◽  
O. S. Makarenko
Keyword(s):  
Public Sector ◽  
Significant Role ◽  
The State ◽  
State Sector ◽  
The Public ◽  
Advantages And Disadvantages ◽  
Russian Economy ◽  
Integration Effect ◽  
Stable Development ◽  
Corporate Model

At present, the share of the public sector in the Russian economy plays a significant role. The state sector is actively used as a means of regulation to achieve many state social and economic goals, including provision of the stable development of important strategic sectors. The article reveals the features of the formation and development of the corporate model of the public sector of the Russian economy, related, including the creation and functioning of the institution of state corporations. Special features of the formation of the corporate model of the public sector of the Russian economy are identified, by defining its features, principles, advantages and disadvantages of use, including the achievement of the integration effect in the process of interaction of its economic entities. The results could be used in the activities of state structures in the implementation of state policy for the development of the public sector, solving problems of accounting for its boundaries and scales, and in developing and improving strategies for the development of state corporations, and improving the efficiency of their activities.

scholarly journals Burden of mental health disability in Kerala: A secondary time trend analysis from 2002 to 2018

2020 ◽  
Vol 30 (Supplement_5) ◽  
Author(s):  
J Joseph ◽  
H Sankar ◽  
D Nambiar
Keyword(s):  
Mental Health ◽  
Mental Illness ◽  
Mental Retardation ◽  
Public Sector ◽  
Human Resources ◽  
Mental Health Disorders ◽  
The State ◽  
The Public ◽  
Health Infrastructure ◽  
Health Disorders

Abstract The fourth target of Sustainable Development Goal (SDG) 3 advocates for the promotion of mental health and wellbeing. The Indian state of Kerala is recognized for its gains in health and development but has substantial burden of mental health ailments. Historical analysis is vital to understand the pattern of mental health morbidity. The current study focusses on comparable estimates available from three largescale population-based surveys in India to explore trends in prevalence of mental health disorders over the years and map resources and infrastructure available for mental health care in Kerala. We undertook a secondary analysis of national demographic surveys from 2002 to 2018 which reported information on mental health and availability of health infrastructure and human resources. Data were collated and descriptive analyses were conducted. We compared the national and state level estimates over the years to study the trend in the prevalence of mental health disability. The prevalence of mental retardation and intellectual disability in Kerala increased from 194 per hundred thousand persons in 2002 to 300 per hundred thousand persons in 2018, two times higher to the national average. The prevalence of mental illness increased from 272 per hundred thousand people to 400 per hundred thousand people in sixteen years. The prevalence was higher among males (statistical significance was not indicated) in mental illness and mental retardation. 2018 data showed that the public sector had 0.01 hospitals and 5.53 beds per hundred thousand persons available for mental health treatment. Results showed a substantial increase in mental health illness over the 16-year study period that has affected males and females, as well as all social classes of the state. The current health infrastructure and human resources in the public sector of the state are inadequate to meet the current burden of the problem and to ensure universal access to care for its population. Key messages The trend in prevalence of mental health disorders in the state is increasing across the years. There is a mismatch between the extend of the problem and resources available in public sector.

New perspective on the black box of internal auditing and organisational change

2016 ◽  
Vol 31 (8/9) ◽  
pp. 804-820 ◽  
Author(s):  
Aviv Kidron ◽  
Yuval Ofek ◽  
Herztel Cohen
Keyword(s):  
Public Sector ◽  
Quantitative Methods ◽  
Internal Audit ◽  
Organisational Change ◽  
Internal Auditing ◽  
Content Type ◽  
Internal Auditors ◽  
The Public ◽  
Innovative Model ◽  
Audit Information

Purpose The shift from the traditional audit towards performance audit implies that internal auditors in the public sector function as change agents who underpin the fundamental change process. This paper aims to propose a model that identifies the determinants of organisational change in the public sector that result from internal auditing and the way internal auditors facilitate it. Design/methodology/approach The conceptual discussion of this paper is based on a review of relevant literature, both practical and academic. Findings This paper develops an innovative model that describes the factors leading to auditees’ change readiness after undergoing internal audit processes. The independent variable is audit information quality and the dependent variable, organisational change. Auditees’ perceptions is the mediator variable, and accessibility to audit information is the moderator variable. Practical implications The proposed model suggests the advantages that can be gained by audit-related services, which in turn will add value to the organisation. The relationships between the variables inform practitioners on how to support effective audits as a means of increasing performance and influencing organisational change. Originality/value As the paper offers an innovative model, it may open up new research areas in internal auditing that can be studied by using both qualitative and quantitative methods.

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