Summer 2019

News from OLACEFS
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News from OLACEFS

OLACEFS marks its 54th anniversary and contributes to numerous meetings and seminars. The region is also carrying out the 2019 Regional Research Competition “Strengthening auditing and government control to benefit Latin America and the Caribbean” for OLACEFS full members and associates...

model to examine audit effectiveness
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A Model to Examine Audit Effectiveness: Nationally, Globally

Supreme Audit Institutions (SAIs) represent important mechanisms in safeguarding public resources, and the broad authorities of the Comptroller of Israel are intended to, among other things, strengthen good governance. However, evaluating public audit effectiveness and its ability to enhance good governance is complex and often difficult, if not impossible. This article explores modeling to examine audit effectiveness, including...

Determinants Affecting Audit Quality
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Determinants Affecting Audit Quality

The State Audit Office of Vietnam (SAV) issues audit reports at every audit's conclusion, yet judging and comparing quality among various audits is a difficult task. Some research cites audit quality as the ability for auditors to detect and report material misstatements during the audit process. This ability is highly dependent on...