The Factors That Influence the Implementation of Audit Recommendation
Session
Management, Business and Economics
Description
Through various audits, the National Audit Offices help the public institutions of the country where they operate to improve governance and increase responsibility, transparency, and accountability in spending public money in the interest of the country's taxpayers. The level of implementation of recommendations is the best indicator to understand whether the management of public institutions is improving existing processes and controls in the areas where errors and irregularities have been identified. Comparing the different countries, the level of implementation of the recommendations of public institutions after the audit in some countries still remains at an unsatisfactory level. Increasing the implementation of recommendations should remain one of the main goals of the National Audit Offices. Some of the factors that influence the increase in the level of implementation of recommendations are the Constructive relationship between auditor and auditee, Audit report quality, Existence of a follow-up system, Parliamentary involvement, and Dissemination of the follow-up report. For some countries, these factors may be inapplicable due to not being included in the national legislation. Therefore, each state must see what are the best practices among the states in order to offer the possibility of increasing the impact of these implementations.
Keywords:
Implementation of audit recommendations, Influence factors, Eu countries.
Proceedings Editor
Edmond Hajrizi
ISBN
978-9951-550-50-5
Location
UBT Kampus, Lipjan
Start Date
29-10-2022 12:00 AM
End Date
30-10-2022 12:00 AM
DOI
10.33107/ubt-ic.2022.426
Recommended Citation
Gjikolli, Fidane Spahija; Domniku, Mirjeta; and Mustafa, Lebeat, "The Factors That Influence the Implementation of Audit Recommendation" (2022). UBT International Conference. 441.
https://knowledgecenter.ubt-uni.net/conference/2022/all-events/441
The Factors That Influence the Implementation of Audit Recommendation
UBT Kampus, Lipjan
Through various audits, the National Audit Offices help the public institutions of the country where they operate to improve governance and increase responsibility, transparency, and accountability in spending public money in the interest of the country's taxpayers. The level of implementation of recommendations is the best indicator to understand whether the management of public institutions is improving existing processes and controls in the areas where errors and irregularities have been identified. Comparing the different countries, the level of implementation of the recommendations of public institutions after the audit in some countries still remains at an unsatisfactory level. Increasing the implementation of recommendations should remain one of the main goals of the National Audit Offices. Some of the factors that influence the increase in the level of implementation of recommendations are the Constructive relationship between auditor and auditee, Audit report quality, Existence of a follow-up system, Parliamentary involvement, and Dissemination of the follow-up report. For some countries, these factors may be inapplicable due to not being included in the national legislation. Therefore, each state must see what are the best practices among the states in order to offer the possibility of increasing the impact of these implementations.