Improving audit functions of supreme audit institutions to promote sustainable development

Sándor  Nagy; József   Gál; Antal Véha

doi:10.19041/APSTRACT/2012/3-4/9

Apstract: Applied Studies in Agribusiness and Commerce (Nov 2012)

Improving audit functions of supreme audit institutions to promote sustainable development

Sándor Nagy,
József Gál,
Antal Véha

Affiliations

Sándor Nagy: Institute of Economics and Rural Development, Faculty of Engineering, University of Szeged
József Gál: Institute of Economics and Rural Development, Faculty of Engineering, University of Szeged
Antal Véha: Institute of Economics and Rural Development, Faculty of Engineering, University of Szeged

DOI: https://doi.org/10.19041/APSTRACT/2012/3-4/9
Journal volume & issue: Vol. 6, no. 3-4

Abstract

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In 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.

Published in Apstract: Applied Studies in Agribusiness and Commerce

ISSN: 1789-221X (Print); 1789-7874 (Online)
Publisher: University of Debrecen
Country of publisher: Hungary
LCC subjects: Agriculture; Social Sciences: Communities. Classes. Races: Urban groups. The city. Urban sociology: Regional planning
Website: http://apstract.net/

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