scholarly journals Internal audit public sector capability: a case study

2015 ◽  
Vol 16 (2) ◽  
pp. 181-191 ◽  
Author(s):  
Jacobus Oosthuizen Janse van Rensburg ◽  
Philna Coetzee
Keyword(s):  
Public Sector ◽  
Internal Audit

scholarly journals Hidden costs: a case study in an internal audit unit of the public sector

2020 ◽  
Vol 23 (2) ◽  
pp. 276-293
Author(s):  
Alexandre Fernandes Monteiro ◽  
Marcos Antonio de Souza ◽  
Nyalle Barboza Matos ◽  
Victor Godeiro de Medeiros Lima
Keyword(s):  
Public Sector ◽  
Internal Audit ◽  
The Public

scholarly journals Internal audit effectiveness: an Ethiopian public sector case study

2007 ◽  
Vol 22 (5) ◽  
pp. 470-484 ◽  
Author(s):  
Dessalegn Getie Mihret ◽  
Aderajew Wondim Yismaw
Keyword(s):  
Public Sector ◽  
Internal Audit ◽  
Audit Effectiveness

Corporate Social Responsibility Practices in Indian Petroleum Companies: A Case Study of Selected PSUs

Think India ◽  
2018 ◽  
Vol 21 (3) ◽  
pp. 13-18
Author(s):  
Abhijit Ranjan Das ◽  
Subhadeep Mukherjee
Keyword(s):  
Corporate Social Responsibility ◽  
Public Sector ◽  
Social Responsibility ◽  
Business Environment ◽  
Annual Reports ◽  
Net Worth ◽  
Net Profit ◽  
Petroleum Companies ◽  
Corporate Social

Corporate Social Responsibility (CSR) is not a very new concept, it is an old concept. Earlier, in India it was optional to the company that they may contribute voluntarily towards CSR but after the Companies Act 2013, it was formally introduced in the business environment and was made mandatory for those companies whose net worth and profit cross a threshold limit. They should contribute 2% of the average net profit of just preceding three years profit. This paper primarily focuses on CSR practices of some selected public sector petroleum companies in India. The study has been conducted based on the Annual Reports of seven selected public sector companies. Five years of data on CSR spending from 2009–10 to 2014–15 were examined. Moreover, the pattern of expenses was also examined. Since petroleum companies are giants of the India economy and contribute significantly towards the Gross Domestic Product (GDP) of our country. Thus it is necessary to look into how these companies are contributing towards CSR. An attempt has been made to examine the early impact of Section 135 of the Companies Act.

A INSTITUCIONALIZAÇÃO DA ATIVIDADE DE AUDITORIA INTERNA NO PODER EXECUTIVO FEDERAL

2018 ◽  
Vol 10 (16) ◽  
pp. 36
Author(s):  
Leonardo Lins Camara Marinho ◽  
Antônio Francisco De Almeida da Silva Junior
Keyword(s):  
Public Sector ◽  
Internal Audit ◽  
The Public

A atividade de auditoria interna exercida pela Secretaria Federal de Controle Interno (SFC), que exerce a função de órgão central do Sistema de Controle Interno do Poder Executivo Federal (Scipef), pode estar sujeita a uma baixa padronização e depender fortemente de iniciativas e da motivação pessoal de seus auditores. Considerando o papel fundamental exercido pelas auditorias internas no fortalecimento dos processos de governança das organizações, a presente pesquisa se propôs a investigar a função desse tipo de auditoria no âmbito do Executivo Federal brasileiro, analisando se o nível de capacidade em que se encontra indica a institucionalização e a aplicação uniforme de suas práticas. Diante disso, formulou-se a seguinte questão de pesquisa: o nível de capacidade da atividade de auditoria interna (AAI) exercida pelo Órgão Central do Sistema de Controle Interno do Poder Executivo Federal, a partir da aplicação do Internal Audit Capability Model for the Public Sector (IA-CM), indica a institucionalização e aplicação uniforme de suas práticas? Trata-se de uma pesquisa qualitativa, de natureza exploratória. A coleta de dados foi realizada por meio de entrevistas semiestruturadas e de revisão documental. Os resultados indicam que a aplicação do Modelo permite a identificação de pontos de melhoria nos processos de auditoria interna atualmente desenvolvidos pela SFC. Ademais, verificou-se que a AAI exercida por esse Órgão não alcançou o nível de capacidade 2, ou seja, áreas de processos principais de auditoria interna previstas pelo Instituto dos Auditores Internos não são implementadas, ou são executadas, mas não estão institucionalizadas ou inseridas na cultura do Órgão.Palavras-chave: Auditoria interna governamental. Governança. Gerenciamento de riscos. Modelos de maturidade.

scholarly journals The Problem of Success and Failure in Public-private Innovation Partnerships

2021 ◽  
pp. 1-21
Author(s):  
JONATHAN HAMMOND ◽  
SIMON BAILEY ◽  
OZ GORE ◽  
KATH CHECKLAND ◽  
SARAH DARLEY ◽  
...  
Keyword(s):  
Public Sector ◽  
Health Service ◽  
Policy Maker ◽  
Policy And Practice ◽  
Policy Success ◽  
Political Effects ◽  
Innovation Project ◽  
Multi Level ◽  
Test Beds

Abstract Public-Private Innovation Partnerships (PPIPs) are increasingly used as a tool for addressing ‘wicked’ public sector challenges. ‘Innovation’ is, however, frequently treated as a ‘magic’ concept: used unreflexively, taken to be axiomatically ‘good’, and left undefined within policy programmes. Using McConnell’s framework of policy success and failure and a case study of a multi-level PPIP in the English health service (NHS Test Beds), this paper critically explores the implications of the mobilisation of innovation in PPIP policy and practice. We highlight how the interplay between levels (macro/micro and policy maker/recipient) can shape both emerging policies and their prospects for success or failure. The paper contributes to an understanding of PPIP success and failure by extending McConnell’s framework to explore inter-level effects between policy and innovation project, and demonstrating how the success of PPIP policy cannot be understood without recognising the particular political effects of ‘innovation’ on formulation and implementation.

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