scholarly journals Centralization of the Public Internal Audit System in England and Establishment of the Government Internal Audit Agency

Sosyoekonomi ◽  
2019 ◽  
pp. 175-185 ◽  
Author(s):  
Halis Kıral ◽  
İ. İlhan Hatipoğlu
Keyword(s):  
Internal Audit ◽  
The Public ◽  
Audit System ◽  
The Government

scholarly journals Examining CAATTs Implementation by Internal Auditors in the Public Sector

2017 ◽  
Vol 1 (2) ◽  
pp. 50-56
Author(s):  
Aidi Ahmi ◽  
Siti Zabedah Saidin ◽  
Akilah Abdullah
Keyword(s):  
Public Sector ◽  
Internal Audit ◽  
State Level ◽  
Maintenance Cost ◽  
Computer Assisted ◽  
Successful Implementation ◽  
Internal Auditors ◽  
The Public ◽  
Efficiency And Effectiveness ◽  
The Government

Computer Assisted Audit Tools and Techniques (CAATTs) are not new for auditors, and it needs to be adopted to gain the audit efficiency and effectiveness especially in a current era of technology. This paper examined the implementation of CAATTs by internal auditors in the public sector. Accordingly, this research reports the results from 12 interviews made with internal audit departments in public sector in both federal and state level in Malaysia. This research found that the implementation of CAATTs by internal auditors in public sector is still low due to lack of expertise, high implementation and maintenance cost, limited access of auditee’s data, and most of them prefer to conduct the audit manually. Furthermore, it is not mandatory for them to use CAATTs. The evidence is a contrast with the encouragement made by the government to improve the IT usage in public sector. The results implied that training for future auditors in CAATTs to ensure the successful implementation is crucial. For CAATTs to be a success, the head of internal audit also must have the awareness about the importance of CAATTs as well as enforcement of its implementation.

Audit of the implementation of national goals

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.

scholarly journals Promoting Good Governance through Internal Audit Function (IAF): The Nigerian Experience

2016 ◽  
Vol 9 (5) ◽  
pp. 196
Author(s):  
Taiwo Olufemi Asaolu ◽  
Samuel Adebayo Adedokun ◽  
James Unam Monday
Keyword(s):  
Quality Of Service ◽  
Public Sector ◽  
Professional Competence ◽  
Good Governance ◽  
Internal Audit ◽  
The Public ◽  
Audit System ◽  
Internal Audit Function ◽  
Public Organisations

<p>The subject of governance has become a pertinent issue for business, government, politics, and the general public. In both the private and the public sectors, there is an increasing demand for good governance in terms of accountability and transparency, and internal audit function within organizations has an important role to play in the achievement of these objectives. This study therefore assessed the effects of internal audit function (IAF) on good governance in the public sector in Nigeria. Primary data was obtained through the administration of structured questionnaire to purposively selected respondents comprising Head of Internal Audit, Director of Finance and Supplies, and Head of Local Government Administration, in 33 public sector organizations in Oyo State, Southwestern Nigeria. A total of 99 respondents participated in the study. IAF was measured by independence of internal audit system, scope of work, professional competence, examination process, and management support, while quality of service, management of public resources measured good governance. Data obtained was analysed using correlation analysis and multiple regression technique. The results showed that the effectiveness of IAF in Nigerian public sector organisations was moderate since internal audit system in the public organisations was not absolutely independent and professional competence was limited due to the challenge of insufficient funds to successfully carry out its duties. Moreover, the study revealed that IAF had significant and positive effect on the quality of service delivery and management of resources in the public organisations. The study concluded that internal Audit function is a veritable tool for promoting good governance in the Nigerian Public Sector. This study therefore recommended that there should be legal mandate in public sector organisations that allows government information to be publicly published and special funds should be made available to internal auditors as it would enhance effectiveness of internal audit function and boost good governance in the organisations.</p>

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

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).

The effectiveness of payroll system in the public sector to prevent fraud

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Zulkarnain Yusuf ◽  
Anuar Nawawi ◽  
Ahmad Saiful Azlin Puteh Salin
Keyword(s):  
Internal Control ◽  
Control Measure ◽  
Internal Audit ◽  
Control Measures ◽  
Content Type ◽  
The Public ◽  
Government Department ◽  
The Government ◽  
Severe Punishment ◽  
And Control

Purpose The purpose of this paper is as follows: first, to analyze the opinion of the civil servant or payroll personnel towards the payroll system that currently used by the government. Second, to investigate the control measures currently exist in the payroll system and third, to examine any loopholes that may create opportunities for fraud to occur in that payroll system. Design/methodology/approach This study involves a survey of questionnaires to the department’s personnel that act as respondents. One government department has been selected as a case study in this research. This study was focussing on the payroll administration unit that responsible for all personnel payroll operation and administration. Findings The study concludes that payroll system has equipped with the security and control characteristic. However, there is still a risk of fraud due to some internal control weaknesses in the system. Thus, the awareness about the control and security of the system should be given priority so that the staffs will understand and aware about it. Research limitations/implications The study provides some evidence to indicate a weak and ineffective control measure in the payroll system that may lead to the fraud. Thus, by detail examination of the problems, the prevention and corrective action can be done in combating fraud. However, this study suffered from the small number of samples and limited access to the relevant documents due to confidentiality of the data. Practical implications This study reveals that there are a few key internal control points that can be enhanced to facilitate better protection of payroll expenses in combating fraud in the government department. These include clear segregation of duties, stricter approval process and highly protected personnel information. In addition, adoption of whistleblowing channel, established internal audit function and severe punishment to the wrongdoers also can be implemented. Originality/value This study is original as it examines fraud and malpractices issues that specific for payroll department in the government department that rare in literature.

scholarly journals The Effect of Top Management Support on The Effectiveness of Public Sector Internal Audit in Indonesia with Competence and Independence as Intervening Variables

MBIA ◽  
2020 ◽  
Vol 19 (3) ◽  
pp. 243-257
Author(s):  
Kanta Rio Saputra ◽  
Srihadi Winarningsih ◽  
Evita Puspitasari
Keyword(s):  
Public Sector ◽  
Local Government ◽  
Internal Control ◽  
Local Governments ◽  
Internal Audit ◽  
Top Management ◽  
Management Support ◽  
Top Management Support ◽  
The Public ◽  
The Government

The phenomenon of corruption cases that often occur in local governments and BPK findings related to weaknesses in the internal control system indicates that the internal audit function in local governments is not yet effective. This study aims to examine and measure how much influence the factors that affect the effectiveness of internal audit in the public sector in Indonesia. The results of this study are expected to be used as a consideration for policy making by the Government, which is currently encouraging the improvement of the effectiveness of internal audit in Indonesia. The population in this study were all internal audits of local government in Indonesia. The data collected in this study were 55 internal audits of local government throughout Indonesia.  The research was conducted with a quantitative approach using SEM PLS. The results showed that independence and competence had a significant effect on the effectiveness of internal audit and top management support indirectly had a significant effect on the effectiveness of internal audit through competence and independence. However, top management support directly does not have a significant effect on the effectiveness of internal audit. This research also revealed that with the support of top management to the competence and independence of internal audit, it will be able to encourage a more effective internal audit in carrying out its duties and functions.

scholarly journals PERAN AUDIT INTERNAL TERHADAP PELAKSANAAN GOOD GOVERNANCE DI PERBANKAN SYARIAH

2017 ◽  
Vol 15 (2) ◽  
pp. 169-176
Author(s):  
Muhammad Ardi
Keyword(s):  
Public Service ◽  
Financial Management ◽  
Good Governance ◽  
Internal Audit ◽  
Service Agency ◽  
The Public ◽  
The Creation ◽  
The Government

Abstract: Law 17 of 2003 and Law 1 Year 2004 triggered the renewal of state financial management. From both laws, the government through the Public Service Agency implements good governance in order to improve the performance and service of the community. This paper aims to examine the effect of internal audit for good governance either partially or simultaneously. Internal audits have a positive and significant impact on good governance both partially and simultaneously, indicating that both internal audits can improve the creation of good governance

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