Experiences of Foreign Countries on the Development of Existing State-Owned Enterprises
DOI:
https://doi.org/10.51699/ajdes.v34i.816Keywords:
Public Auditing, Transparency, Financial Stewardship, Governance, Auditor Independence, Technological Advancements, Service Delivery, Data Security, Cultural Nuances, Public Trust, Accountability, Mature Auditing Systems, Performance Audits, Financial Integrity, Skill UpgradationAbstract
The paper explores the foreign experiences of conducting audits in public institutions, focusing on countries with mature auditing systems: the UK, Germany, Australia, Canada, and Singapore. These nations were chosen due to their long-standing traditions of transparency, governance, and financial stewardship. The study highlights the evolving role of audits beyond traditional financial scrutiny towards improving public service delivery. It also delves into the challenges introduced by technological advancements, emphasizing the importance of auditor independence and considering cultural nuances in audit practices. The insights from this research are pivotal for countries aiming to strengthen their public auditing systems.
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