Improving audit functions of supreme audit institutions to promote sustainable development

A tétel rövid nézete
dc.contributor.authorNagy, Sándor
dc.contributor.authorGál, József
dc.contributor.authorVéha, Antal
dc.date.accessioned2021-06-28T11:17:36Z
dc.date.available2021-06-28T11:17:36Z
dc.date.issued2012-11-30
dc.description.abstractIn this paper, we demonstrate and analyze the substance of the added value effect of a Supreme Audit Institution (SAI), focusing on sustainable development issues.We intend to answer such questions as: how could a SAI respond to global and local challenges and how it could help government to implement commitments towards sustainability. Finally, we trace a possible way to improve external audit functions both on the state level and at the International Organization of Supreme Audit Institutions (INTOSAI), by using some ideas from network theory.en
dc.formatapplication/pdf
dc.identifier.citationApplied Studies in Agribusiness and Commerce, Vol. 6 No. 3-4 (2012) , 63-69
dc.identifier.doihttps://doi.org/10.19041/APSTRACT/2012/3-4/9
dc.identifier.eissn1789-7874
dc.identifier.issn1789-221X
dc.identifier.issue3-4
dc.identifier.jatitleAPSTRACT
dc.identifier.jtitleApplied Studies in Agribusiness and Commerce
dc.identifier.urihttps://hdl.handle.net/2437/318063en
dc.identifier.volume6
dc.languageen
dc.relationhttps://ojs.lib.unideb.hu/apstract/article/view/7805
dc.rights.accessOpen Access
dc.rights.ownerUniversity of Debrecen, Faculty of Economics and Business, Hungary
dc.subjectsustainable developmenten
dc.subjectexternal auditingen
dc.subjectsupreme audit institutionsen
dc.subjectINTOSAIen
dc.subjectnetwork theoryen
dc.titleImproving audit functions of supreme audit institutions to promote sustainable developmenten
dc.typefolyóiratcikkhu
dc.typearticleen
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