Advertisement

Organizational Model for Public Sector Auditing Bearingin Mind Time Factor

  • Tatiana AntipovaEmail author
Conference paper
Part of the Smart Innovation, Systems and Technologies book series (SIST, volume 171)

Abstract

Time management approach allows to consider public sector auditing process taking into account the time factor. Author highlighted the top transformative changes of Public Sector Auditing and based on these changes builds a time diagram for Public Sector Auditing process. It is well known that auditing process lasts period of time (duration) depended on methodological, technical equipment, qualification of auditors, and many other factors. This paper considers Organizational Model for Public Sector Auditing as a part of time management. In author’s opinion this model for Public Sector Auditing consists of four main categories of management: Planning, Supporting, Directing, and Improving. The organizational model needs to consider the best practice experiences in audit organizing to increase public sector audit effectiveness. Using own practical experience author has implemented time diagram into public sector auditing practice. This time diagram leads to time optimization in audit procedures: to decrease the gap between inspections, to streamline the composition of audit teams, etc. Public sector auditors are arguably the most important assets of any government audit body and, as such, crucial to the provision of highquality audit results and the ultimate success of the public sector audit body. During future auditing procedures public sector auditors must use modern information/digital technologies; strengthen investigative powers; encourage more professional designation; support the international transparency.

Keywords

public sector auditing informatization digitization organizational model time factor time management planning supporting directing improving inspections check/audit duration 

Preview

Unable to display preview. Download preview PDF.

Unable to display preview. Download preview PDF.

References

  1. 1.
    Taner, A. (2018) Strategic Planning as a tool for accountability in Turkish Public Administration. World of Accounting Science. Sep2018, Vol. 20 Issue 3, p. 608-628.Google Scholar
  2. 2.
    OECD, Key Issues for Digital Transformation in the G20, Report prepared for a Joint G20 German Presidency/OECD Conference, Berlin, 12 January 2017 (OECD Publishing, 2017), http://www.oecd.org.aucklandlibraries.idm.oclc.org/g20/key-issues-fordigitaltransformation-in-the-g20.pdf.
  3. 3.
    Kong, Y., Peter, Y. L., Fatoumata Binta, M. B., & Biswas, N. B. (2018). The value of public sector risk management: An empirical assessment of Ghana. Administrative Sciences, 8(3) doi:http://dx.doi.org.aucklandlibraries.idm.oclc.org/10.3390/admsci80300404.
  4. 4.
    Farrant, Don. Tighten your control on time. Supervision. Apr2019, Vol. 80 Issue 4, p3-6.Google Scholar
  5. 5.
    Time bandits: Survey finds time management top concern for financial executives: The national magazine of business fundamentals C&FM. (2001). Business Credit, 103(9), 46. Retrieved from http://0-search.proquest.com.www.elgar.govt.nz/docview/230189478?accountid=40858
  6. 6.
    Bentley, D. (2019). Timeless principles of taxpayer protection: How they adapt to digital disruption. EJournal of Tax Research, 16(3), 679-713. Retrieved from http://0-search.proquest.com.www.elgar.govt.nz/docview/2221653849?accountid=40858
  7. 7.
    Time Management. Encyclopedia of Management, 6th ed., Gale, 2009, pp. 962-966. Gale Virtual Reference Library, http://link.galegroup.com.aucklandlibraries.idm.oclc.org/apps/doc/CX3273100303/GVRL?u=auclib&sid=GVRL&xid=f76ab7b0. Accessed 6 Aug. 2019.
  8. 8.
    Wetmore, D. E. (2010, Mar). Time and work stats and facts. Nonprofit World, 28, 27. Retrieved from http://0-search.proquest.com.www.elgar.govt.nz/docview/221263792?accountid=40858
  9. 9.
    Boateng, K. A., Coffie, R. B., & Hayford, P. (2018). Trust in the public sector? on information security awareness in an audit service. Journal of Information Technology and conomic Development, 9(1), 23-37. Retrieved from http://0-search.proquest.com.www.elgar.govt.nz/docview/2063391426?accountid=40858
  10. 10.
    Antipova T. (2019) Digital public sector auditing: a look into the future. Quality Access to Success, vol. 20, Supplement S1, January 2019, pp. 441-446.Google Scholar

Copyright information

© Springer Nature Singapore Pte Ltd. 2020

Authors and Affiliations

  1. 1.The Institute of Certified Specialists LtdPermRussia

Personalised recommendations