طرق فحص العمليات المالية بناء على تدقيق المشروعية
Other Title(s)
Financial transactions audited for conformity
Author
Source
المنارة للدراسات القانونية و الإدارية
Issue
Vol. 2022, Issue 39 (30 Sep. 2022), pp.285-298, 14 p.
Publisher
Al-Manara Center for Studies and Research
Publication Date
2022-09-30
Country of Publication
Morocco
No. of Pages
14
Main Subjects
Financial and Accounting Sciences
Abstract EN
The objective of public-sector compliance auditing, therefore is to enable to auditorsto assess whether the activities of public-sector entities are in accordance with the authorities governing those entities.
This involves reporting on the degree to which the audited entity complies with established criteria.
Reporting may vary between brief standardised opinions and various forms of conclusions, presented in short or long form.
Compliance auditing may be concerned with regularity (adherence to formal criteria such as relevant laws, regulations and agreements) or with propriety (observance of the general principles governing sound financial management and the conduct of public officials).
Compliance auditing promotes transparency by providing reliable reports as to whether funds have been administered, management exercised and citizens’ rights to due process honoured as required by the applicable authorities.
It promotes good governance both by identifying weaknesses and deviations from laws and regulations and by assessing propriety where there are insufficient or inadequate laws and regulations.
American Psychological Association (APA)
لعروسي، يونس. 2022. طرق فحص العمليات المالية بناء على تدقيق المشروعية. المنارة للدراسات القانونية و الإدارية،مج. 2022، ع. 39، ص ص. 285-298.
https://search.emarefa.net/detail/BIM-1429947
Modern Language Association (MLA)
لعروسي، يونس. طرق فحص العمليات المالية بناء على تدقيق المشروعية. المنارة للدراسات القانونية و الإدارية ع. 39 (حزيران / أيلول 2022)، ص ص. 285-298.
https://search.emarefa.net/detail/BIM-1429947
American Medical Association (AMA)
لعروسي، يونس. طرق فحص العمليات المالية بناء على تدقيق المشروعية. المنارة للدراسات القانونية و الإدارية. 2022. مج. 2022، ع. 39، ص ص. 285-298.
https://search.emarefa.net/detail/BIM-1429947
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن هوامش.
Record ID
BIM-1429947