The possibility of transition to public sector modern auditing techniques and procedures found in more developing countries, in developing countries : the case of Sudan
Other Title(s)
إمكانية انتقال الأساليب الحديثة للمراجعة في القطاع العام في الدول المتقدمة إلى الدول النامية : حالة السودان
Joint Authors
Gwilliam, David R.
al-Nafabi, Husayn Muhammad
Source
Issue
Vol. 6, Issue 2 (30 Sep. 2002), pp.161-196, 36 p.
Publisher
Publication Date
2002-09-30
Country of Publication
Saudi Arabia
No. of Pages
36
Main Subjects
Financial and Accounting Sciences
Abstract EN
Sudan is currently undertaking a series of National Economic Salvation Programmes (NESPs) designed to arrest the decline in the Sudanese economy and to provide the basis of future economic growth and stability.
Given the overwhelming importance of the public sector to the Sudanese economy, it is clear that public sector audit has an important rote to play if these programmes are to be successful.
Without appropriate and effective system of public sector audit and controls underlying their operation, it is unlikely that the new policies and institutional reforms envisaged within these programmes will be successful in achieving their proposed goals and objectives.
The raison d'ifre of this study is then the investigation of the role of public sector audit in the Sudan with a particular focus on the potential for change offered by the adoption of practices found in more developed countries.
The underlying study is that essentially it is the culture, administrative, commercial and political environment of the Sudan which are the factors primarily responsible for the lack of effectiveness of the system of public sector audit in the Sudan.
The study suggests that caution should be exercised in advocating rapid transition to procedures and techniques of public sector audit and controls found in more developed countries.
The study concludes by identifying a number of areas in which change and reform might be considered if public sector audit is indeed to facilitate and contribute to the regeneration of the Sudanese economy
American Psychological Association (APA)
Gwilliam, David R.& al-Nafabi, Husayn Muhammad. 2002. The possibility of transition to public sector modern auditing techniques and procedures found in more developing countries, in developing countries : the case of Sudan. Accounting Research،Vol. 6, no. 2, pp.161-196.
https://search.emarefa.net/detail/BIM-106721
Modern Language Association (MLA)
Gwilliam, David R.& al-Nafabi, Husayn Muhammad. The possibility of transition to public sector modern auditing techniques and procedures found in more developing countries, in developing countries : the case of Sudan. Accounting Research Vol. 6, no. 2(Sep. 2002), pp.161-196.
https://search.emarefa.net/detail/BIM-106721
American Medical Association (AMA)
Gwilliam, David R.& al-Nafabi, Husayn Muhammad. The possibility of transition to public sector modern auditing techniques and procedures found in more developing countries, in developing countries : the case of Sudan. Accounting Research. 2002. Vol. 6, no. 2, pp.161-196.
https://search.emarefa.net/detail/BIM-106721
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references : p. 193-195
Record ID
BIM-106721