The development and impact of performance audits – the cases of Croatia, Bosnia and Herzegovina, and Slovenia (CROSBI ID 318238)
Prilog u časopisu | prethodno priopćenje | međunarodna recenzija
Podaci o odgovornosti
Vašiček, Vesna ; Poljašević, Jelena ; Stanimirović Tatjana
engleski
The development and impact of performance audits – the cases of Croatia, Bosnia and Herzegovina, and Slovenia
In the modern world, the availability of transparent and reliable information about the performance of public sector entities is becoming increasingly important. Besides the accounting systems that provide this information, the role of Supreme Audit Institutions is growing. As previous research in Europe has focused on EU or Nordic countries, the intention of our paper was to analyze the development of performance audits in selected south-east European countries. The results show that performance audits are still less of a priority for auditors and parliaments, and the impacts of performance audits are realized through follow-up processes.
Supreme Audit Institutions ; performance audit ; follow-up process ; South East European Countries
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Podaci o izdanju
21 (4)
2022.
487-498
objavljeno
1648-2603
2029-2872
10.13165/VPA-22-21-4-11