scholarly journals Recomendações em auditoria operacional: uma prospecção de fragilidades, com base na inteligência competitiva

2010 ◽  
Vol 3 (2) ◽  
pp. 191-204
Author(s):  
José Francisco Ribeiro Filho ◽  
Jorge Expedito de Gusmão Lopes ◽  
Marcleide Maria Macedo Pederneiras ◽  
Alan José de Moura Silva ◽  
Caio Eduardo Silva Mulatinho
Keyword(s):  
Literature Search ◽  
Government Expenditure ◽  
Competitive Intelligence ◽  
External Control ◽  
Preventive Strategy ◽  
Preventive Action ◽  
Public Resources ◽  
Deductive Method ◽  
Efficiency And Effectiveness ◽  
Elected Representatives

The Brazilian company has been aware of the importance of requiring the responsible use of public resources, made available to their elected representatives, reverting them into benefits that meet the needs of citizens. The bodies of external control are beginning to worry about achievement of targets and improvement of the performance of public policy and start to perform audits of an operational nature, seeking to evaluatethe management in terms of economy, efficiency and effectiveness, and the effectiveness of government expenditure. This research examined whether it was possible to identify weaknesses that jeopardise the effectiveness of the recommendations issued by operational audits conducted by the Court of the State of PE, from the concept of competitive intelligence and in order to subsidize a preventive action and / or contingencial.It was used the deductive method with literature search and documentary, with the analysis of all the recommendations of audits conducted operational and judged by the ECA / PE 2003-2007. It was concluded on the basis of competitive intelligence, that there are weaknesses that could compromise the effectiveness of implementing the recommendations issued by the operational audit, which once identified will allow the establishment of a preventive strategy, and contingencial a strategy to tackle the risk factors If materialise.

Public Accountability or Fiscal Control? Benchmarks of Performance in Australian Schooling

1996 ◽  
Vol 40 (1) ◽  
pp. 104-123 ◽  
Author(s):  
Louise Watson
Keyword(s):  
Performance Indicators ◽  
Service Provision ◽  
School Effectiveness ◽  
Measuring System ◽  
Government Schools ◽  
Public Resources ◽  
Government Education ◽  
Efficiency And Effectiveness ◽  
Performance Benchmarks

The Industry Commission review of service provision in school education aims to define performance benchmarks for Australia's eight government education systems, by providing comparative measures of efficiency in education provision. Such benchmarks are likely to lead to a reduction in the level of public resources for government schools unless it is possible to demonstrate the link between expenditure on schooling and school effectiveness. If efficiency audits like the Industry Commission review are to deal with issues of school effectiveness adequately, they should avoid the tendency of previous public sector audits to focus on financial data on schools expenditure to the exclusion of data on student achievement. This paper suggests an approach to measuring system performance which would establish benchmarks that reflected both the efficiency and effectiveness of Australian school systems, and warns against the misuse of performance indicators as an instrument in the determination of funding levels for schools.

scholarly journals Efficiency and Effectiveness of Government Expenditure on Education at Districts/Cities Level in East Java Indonesia

2017 ◽  
Vol 13 (8) ◽  
pp. 91
Author(s):  
Achmad Solihin ◽  
Djoko Mursinto ◽  
Lilik Sugiharti
Keyword(s):  
Panel Data ◽  
Local Government ◽  
Government Expenditure ◽  
Educational Outcome ◽  
Household Expenditure ◽  
Panel Data Regression ◽  
Data Regression ◽  
Efficiency And Effectiveness ◽  
Local Government Expenditure ◽  
Regional Product

The purpose of this study is to investigate and analyze the efficiency and effectiveness of local government expenditure on education sector in districts and cities level of East Java, during the periods 2007-2014. Furthermore, this study will evaluate the impacts of local government expenditure, household expenditure for education, and regional product domestic bruto or (PDRB) on the educational outcomes, namely education index.Data Envelopment Analysis (DEA) is selected as the methodology for analyzing the efficiency of local government expenditure on educational outcome. The model assumes constant return to scale (CRS) and variable return to scale (VRS). Measurement of the effectiveness of government spending is done by using panel data regression. Data for supporting the analyses is panel data from 38 districts and cities in East Java for the periods of 2007 – 2014. The results show that government expenditure in educational sector is relatively inefficient. Government Expenditure for Education (PPP) has no significant impact on educational index, while Household expenditure for education (PPRT) and GRDP per Capita positive has significant impact on the Education Index (IP). This imply that government expenditure for educational sector is not effective improving educational index.

scholarly journals GESTÃO PÚBLICA EM ACCONTABILITY: ESTUDO COM PREFEITURAS DO ESTADO DO CEARÁ

2019 ◽  
Vol 8 (1) ◽  
pp. 29
Author(s):  
Nathaly Maria Martins Freire ◽  
Douglas Willyam Rodrigues Gomes ◽  
Oderlene Vieira de Oliveira
Keyword(s):  
Public Administration ◽  
Public Institutions ◽  
External Control ◽  
Public Power ◽  
Fiscal Responsibility ◽  
The Public ◽  
Contemporary World ◽  
Public Resources ◽  
Qualitative Work ◽  
Share Information

No mundo contemporâneo vem se tornando mencionado em maior frequência os controles nas contas públicas. O controle externo, torna-se uma ferramenta que auxilia o controle das despesas e que na Administração pública vem sendo efetivado pelos Tribunais de Contas. Justifica-se esse estudo pela importância do controle externo das contas públicas e o acesso às informações, afim de obter-se accountability fidedigna dos órgãos públicos. Assim, nota-se a utilidade de instituições que repassem as informações para os habitantes, que proporcionem transparência à gestão pública, que correspondam a reais agências de accountability, de transparência, que disponha respostas e realize prestação de contas dos recursos públicos. O presente artigo tem como objetivo geral identificar as contribuições que o Tribunal de Contas dos Municípios (TCM) traz para o processo de prestação de contas nos municípios objeto de pesquisa. No referencial foram abordados conceitos sobre accountability e sobre a Lei de Responsabilidade Fiscal (LRF). Metodologicamente é um trabalho de natureza bibliográfica, descritiva e qualitativa. Os resultados encontrados mostram que os TCM é um órgão que executa o processo de accountability nos municípios em que existe. Conclui-se que os TCM’s proporcionam fiscalização dos recursos patrimoniais, direcionados pelos administradores do poder público e controle do mesmo, a fim de facilitar o processo de prestação de contas entre a sociedade e a classe dos governantes municipais. PUBLIC ADMINISTRATION IN ACCOUNTABILITY: A STUDY WITH CITY HALLS FROM CEARÁ STATE ABSTRACT In contemporary world the control of public accounts is being mentioned more frequently. The external control becomes a tool that assists the control of expenses and it is what the public administration has been done by Courts of Accounts. This study is justified by the importance of external control of the public accounts and the access to information, in order to obtain reliable accountability of public institutions. Therefore, it is noticed the usefulness of institutions that share information to the citizens, providing transparency to the public administration, which correspond to real agencies of accountability, of transparency, giving answers and performing accountability of public resources. This paper aims to identify the contributions that the Municipal Courts of Accounts (TCM) brings to the process of accountability in the cities that are object of this research. In the referential were used concepts about accountability and about the Fiscal Responsibility Law (LRF). Methodologically it is a bibliographical, descriptive and qualitative work. The results indicate that the TCM is an institution that executes the accountability process in the cities where it is present. It is concluded that TCMs provide supervision of patrimonial resources, directed and controlled by the administrators of public power, in order to facilitate the process of accountability among society and the class of municipal governors.

scholarly journals Qualified Audit Reports of Local Authorities in the Northern States of Malaysia

2020 ◽  
Author(s):  
Mohammad Azhar Ibrahim ◽  
Engku Ismail Engku Ali ◽  
Syed Soffian Syed Ismail ◽  
Zainol Bidin
Keyword(s):  
Financial Statements ◽  
Local Authorities ◽  
Financial Reports ◽  
The Public ◽  
Fixed Assets ◽  
Public Resources ◽  
Efficiency And Effectiveness ◽  
The Common ◽  
Auditor General ◽  
Audit Reports

The reliability of information presented in the financial reports of local authorities is of utmost importance to enable the public to measure their performance in terms of efficiency and effectiveness in using public resources. The task to provide such an assurance lies with the Auditor General, who has been entrusted to enforce the auditing compliance regulations. A certificate in the form of “unqualified,” “qualified,” “adverse,” or “disclaimer” accompanied by a report on the financial affairs of the local authorities concerned will be issued after the Auditor General completes the audit of the local authorities’ financial statements. Our study on 14 local authorities comprising municipal and district councils in the Malaysian States of Perlis, Kedah and Penang found that the Qualified Certificate is the common type of audit certificate issued to the local authorities concerned during the period 1997-2001(inclusive of both years). Discrepancies in “Fixed Assets Register” ranked first among the audit incidents that led towards non-compliance to the audit procedures. This was followed by discrepancies in “Other Receivables” and “Cash Flow Statements” which ranked second and third positions respectively. Our finding also shows that size does not grant any advantage to the bigger local authority in reducing the number of audit incidents.  

scholarly journals ANALISIS BELANJA DAERAH KOTA BENGKULU TAHUN 2014-2017 (TINJAUAN EFISIENSI DAN EFEKTIVITAS)

2020 ◽  
Vol 1 (2) ◽  
pp. 1-12
Author(s):  
Miftahul Hasanah ◽  
Merri Anitasari
Keyword(s):  
Government Spending ◽  
Average Rate ◽  
Government Expenditure ◽  
Efficiency Analysis ◽  
Regional Government ◽  
Data Presentation ◽  
Regional Finance ◽  
Efficiency And Effectiveness ◽  
Overall Efficiency ◽  
Effectiveness And Efficiency

The purpose of this study was to determine the level of efficiency and effectiveness of regional government expenditure  in Bengkulu city. The analysis tools used to determine the implementation of regional government expenditure that is by using a descriptive elaboration which include; data reduction, data presentation, and  drawing conclusions/verification. Meanwhile,  to determine the level of effectiveness and efficiency of regional government expenditure, by using the ratio of the efficiency and effectiveness. The results of efficiency analysis of regional government expenditure showed that  the average of the calculation of the overall efficiency level formulation is 98%, this indicates that the level of efficiency is still low because the result is more than 80%. This suggests that local  government is  still wasteful  in using  the budget. The     results     of analysis     of the     effectiveness     of government spending  showed that the calculation of the effectiveness  of regional government expenditure  formulation of Bengkulu city in the period year of 2008 to 2017 fluctuate with the average  rate of effectiveness of 93%.  This  it  means that the level of effectiveness of regional government expenditure in the Bengkulu city is   already   effective,    this    is   indicated from the results of calculations which show figure more than 90%. Keywords: Efficiency and Effectiveness: Regional Finance, Regional Expenditure

scholarly journals TRANSFORMATION OF THE EXTERNAL AUDIT QUALITY CONTROL SYSTEM

2020 ◽  
pp. 65-75
Author(s):  
В.Т. Чая ◽  
Н.В. Кобозева
Keyword(s):  
Quality Control ◽  
Control System ◽  
Internal Control ◽  
Audit Quality ◽  
International Experience ◽  
External Control ◽  
Formal Approach ◽  
Wide Range ◽  
Deductive Method

Контроль качества работы аудиторов способствует повышению качества финансовой информации, в связи с чем рост его результативности имеет особое значение не только на уровне отрасли, но и общества и государства в целом. Международный опыт организации контроля в аудите основан на дедуктивном методе, акцентирующем на тестинге системы внутреннего контроля проверяемого объекта. Российская практика внешнего контроля ориентирована на индуктивный подход, предполагающий широкий круг отобранных для проверки заданий, что обуславливает ресурсозатратность и формализацию подхода. Трансформация парадигмы концепции контроля с учетом международного опыта будет способствовать обеспечению перехода от формального подхода к проверкам по существу, а также повышению его результативности и эффективности. Quality control of the work of auditors contributes to improving the quality of financial information, and therefore the growth of its effectiveness is of particular importance not only at the level of the industry, but also for society and the state as a whole. The international experience of the organization of control in audit is based on the deductive method, which focuses on testing the internal control system of the audited object. The Russian practice of external control is focused on the inductive approach, which assumes a wide range of tasks that are selected for verification, which causes resource consumption and formalization of the approach. The transformation of the paradigm of the concept of control, taking into account international experience, will help to ensure the transition from a formal approach to substantive checks and increase its effectiveness.

scholarly journals Dance pedagogy and entrepreneurship: a study of Footprints Arts Ambassadors, Lagos

2020 ◽  
Vol 7 (1-2) ◽  
pp. 447-459
Author(s):  
Michael Oladipupo Fernandez
Keyword(s):  
Operation Mode ◽  
Theory And Practice ◽  
Dance Pedagogy ◽  
For Profit ◽  
Dance Company ◽  
Deductive Method ◽  
Efficiency And Effectiveness ◽  
Body Therapy ◽  
Entrepreneurial Company ◽  
Managerial System

This work examines the pedagogy of dance and entrepreneurship in the society. In other words, it seeks to engender dynamic essence between theory and practice, dance scholar and choreographer, and their impact on students/dancers with respect to teaching dance as a career for profit making against art for art sake. The teaching approaches provide for managing dance establishments as well as the art and act of dancing. In doing this, we adopted the managerial system of the Footprints Arts Ambassadors in Lagos, Nigeria as a prototype. We apply some fundamental tools of entrepreneurship that determine efficiency and effectiveness of a particular approach to business to empower the trainees. In the deductive method, we carefully derived some assertions and information that would later become helpful for this study through the structured one-on-one interview held with the director of Footprints Arts Ambassadors. In analytical method, we did cursory analysis of dance pedagogy and entrepreneurial study as well as review related literatures, magazines and journals. We identified some pedagogical yardsticks and entrepreneurial approaches which have been used in successfully managing the fledging dance company. We also discovered some considerable factors to establishing a successful arts entrepreneurial company in Nigeria.We found that economic and social trend, as well as some personal entrepreneurial attributesplay key role in an entrepreneur’s approach to arts and theatre management. Therefore, we conclude that, whatever approach, style or operation mode a dance/theatre entrepreneur chooses; his aim should be for the success and development of both individuals and company. Thus, we recommend that dance scholars and practitioners update their teaching approach to making dance pedagogy a viable and self-reliant endeavour, rather than being a tool for entertainment, body therapy and cultural propagation alone.This will undoubtedlyposition dance on the same pedestrian with other art forms globally making wave in the entertainment industrytoday. Keywords: Dance pedagogy, Entrepreneurship, Trainees, Footprints Arts Ambassadors, Management

scholarly journals ANALISIS KUALITAS PENGELOLAAN KEUANGAN DAERAH DI PROVINSI PAPUA

2020 ◽  
Vol 4 (3) ◽  
Author(s):  
Yundy Hafizrianda ◽  
Ida Ayu Purbariani ◽  
Boy Pieter Nizu Kekry
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Capital Expenditure ◽  
Government Expenditure ◽  
Absorption Capacity ◽  
Provincial Government ◽  
Government Revenue ◽  
Efficiency And Effectiveness ◽  
Local Government Expenditure

In general, the aim of this study is to measure and analyze the quality of regional financial management in the Papua Provincial Government in a structured and comprehensive manner. Where the measurement and analysis methods used include a model of fiscal independence, the effectiveness and efficiency of local government revenue, as well as expenditure ratio models. Based on the results of measurements with the local government budgeting management analysis tools founds that overall the quality of local government budgeting management of the Provincial Government of Papua is good. The indicators of the quality of local government budgeting management can be seen from the timeliness in preparing the APBD-Induk  and APBD-Perubahan, the efficiency and effectiveness of local government revenue, the ratio of PAD to local government revenue, absorption of Government Expenditure, the trend of SILPA, and BPK's opinion on LKPD. The quality of local government budgeting management by using the Timeliness Indicator in the preparation of the APBD-Induk and APBD-Perubahan looks varied and said to be of good quality, especially in 2015 and 2016, both the determination of APBD-Induk and APBD-Perubahan indicated on time. Furthermore, when analyzed in the trend of local government revenue, categorized quite well, where the level of efficiency and effectiveness is high, but its independence is still very low. In the composition of local government expenditure, capital expenditure tends to be always above employee expenditure, besides that the absorption capacity of local government expenditure is good because it averages close to 90% per year during the 2013-2015 period, so that the overall quality of local government budgeting management when observed from the performance of local government expenditure rated good. Next, in the SILPA APBD position, it tends to be always in a fluctuating positive value during 2013-2015, and categorized as good quality. Finally, based on the opinion of the BPK (Badan Pemeriksa Keuangan) on the LKPD (Laporan Keuangan Pemerintah Daerah), throughout 2015-2018 the Papua Province always received the title of WTP (Wajar Tanpa Pengecualian), so from the development of this opinion indicated that the local government budgeting management of the Provincial Government of Papua is very good.

scholarly journals DISPROPORTATIONS OF INSTITUTE OF CONTROL OF UKRAINE

2019 ◽  
Keyword(s):  
Executive Branch ◽  
Control Agent ◽  
External Control ◽  
Financial Control ◽  
Basic Principles ◽  
Inappropriate Use ◽  
Public Resources ◽  
The Subject ◽  
Legal Mechanism ◽  
Official Information

The article examines the essence of the concept of state financial control by considering the concepts of “institute of control” – “agent of institute of control” – “subject / quasi-subject of state financial control”, the functioning of agents of institute of control - the Accounting Chamber of Ukraine and the State Audit Service of Ukraine, and the results of their activities on the use of public finance in the framework of official information. The reports of the agents of institute of control were analyzed and conclusions about the continuation of the negative dynamics of illegal and inappropriate use of public resources were made, the spread of budget and financial violations. disproportions that exist in the system of state financial control are identified and ways to eliminate them are defined. The necessity of improvement of functioning of the bodies and the legal mechanism in the management of state financial control in Ukraine is justified, as well as the need to ensure the creation of a unified system of state financial control that is able to resist abuse and prevent possible loss of budget funds by adopting the Code of state financial control of Ukraine, clearly delimiting the powers of internal and external control that could solve such problems as: legal support of control activities and unification of functions and powers of financial control in the executive branch. It is necessary to expand the contents of the basic principles of control in the Budget Code of Ukraine, clearly defining the object and the subject of control, its principles and types, principles of conducting, which will contribute to the expansion of terminology and basic issues of state financial control.

Keeping Them Honest: Public and Elite Perceptions of Ethical Conduct among Australian Legislators

2000 ◽  
Vol 48 (1) ◽  
pp. 22-37 ◽  
Author(s):  
Ian McAllister
Keyword(s):  
Political Parties ◽  
Ethical Conduct ◽  
Public Confidence ◽  
Moral Code ◽  
Democratic Culture ◽  
The Public ◽  
Political Skills ◽  
Financial Gain ◽  
Public Resources ◽  
Elected Representatives

Public confidence in politicians across all democratic countries has fallen to historic lows in recent years. In Australia, around one in three voters believe that legislators use their public office for financial gain, and only one in four believe that legislators have a high moral code. Governments in many countries have attempted to deal with this problem by establishing codes of ethical conduct for legislators. This paper examines what standards citizens expect from their politicians and, in turn, what standards politicians themselves regard as important. The data come from the 1996 Australian Election Study survey which asked voters and elected representatives what importance they attributed to the eight principles laid out in the federal parliament's own ethical guide. The results show that voters expect higher standards from legislators than do legislators themselves, particularly with regard to the proper use of public resources and rejecting favouritism. A range of hypotheses are tested to account for citizen and elite beliefs about legislators' ethical conduct. The results show that stronger democratic culture and political skills are important for the public, and lengthy exposure to political parties and democratic institutions for the elite.

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