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Improving Audit Functions Of Supreme Audit Institutions To Promote Sustainable Development

Author

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  • Nagy, Sandor
  • Gal, Jozsef
  • Veha, Antal

Abstract

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.

Suggested Citation

  • Nagy, Sandor & Gal, Jozsef & Veha, Antal, 2012. "Improving Audit Functions Of Supreme Audit Institutions To Promote Sustainable Development," APSTRACT: Applied Studies in Agribusiness and Commerce, AGRIMBA, vol. 6(3-4), pages 1-8, November.
    • Handle: RePEc:ags:apstra:138130
    DOI: 10.22004/ag.econ.138130
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    Cited by:

    1. Anita Breuer & Julia Leininger, 2021. "Horizontal Accountability for SDG Implementation: A Comparative Cross-National Analysis of Emerging National Accountability Regimes," Sustainability, MDPI, vol. 13(13), pages 1-23, June.
    2. Botchie, David & Sarpong, David & Meissner, Dirk, 2022. "Chain upgrading, technology transfer, and legitimacy: The Schumpeterian character of China in the information and communication technology sector in SSA," Technological Forecasting and Social Change, Elsevier, vol. 183(C).

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