Subject and Purpose of the Article: The purpose of this research is Typology of Psychodynamic perceptual disorder in Quality services of auditors based on Q-Varimax analysis. Research Method: ...Methodological basis of this research is combined, because through qualitative analysis, first research propositions or discourse expressions from similar research texts were theoretically screened and then in the quantitative analysis section through score questionnaires of +5 to -5 in the form of analysis Q Varimax, various species that cause psychodynamic perceptual disturbances in the quality services of auditors were examined. Based on this, it should be said that research is in the category of developmental research in terms of results and descriptive-applied research in terms of purpose. Findings: In this study, 20 auditors of the Court of Audit who had specialized approaches to auditing, both empirically and in terms of the level of technical knowledge, participated. Research Findings: In this study, 22 propositions related to the defects that cause psychodynamic perceptual disturbance were identified through theoretical screening and based on the Q analysis process in 4 types. Conclusion, Originality and its Contribution to the Knowledge: These results indicate that the existence of internal and external causes can cause a person to suffer from psychodynamic perceptual disorders and under these conditions lose the quality functions of their services.
Subject and Purpose: Fraud risk assessment requires the development and implementation of unique skills and methods based on which evidence of fraud can be discovered. Therefore, fraud risk ...assessment is a function of the auditor's performance that is affected by auditors' cognitive learning strategies. In this study, the effect of cognitive learning strategies of auditors of the Court of Audit of Iran on the fraud risk assessment has been investigated.Research Method: The descriptive -Survey method and from the perspective of the purpose is of the applied research, which has used the standard questionnaire instrument. The research sample is 411 auditors of the Court of Audit who were selected by simple random sampling.Research Findings: The results show that the cognitive learning strategies of the auditors of the Court of Auditors affect fraud risk assessment Therefore, innovator and adaptor cognitive learning strategies have the greatest impact on the variable of fraud risk assessment, respectively.Conclusion, Originality and its Contribution to the Knowledge: The results of this study can help the Court of Audit in recruiting new auditors to consider the type of their cognitive learning strategies, thus improving the quality of auditing by improving the risk assessment of fraud. Therefore, the results of this study can incorporate the concepts of Kirton's theory of cognitive learning strategies into behavioral research texts in governmental auditing.
De geschiedenis van de Congolese financiën vóór 1914 wordt gedomineerd door een gebrek aan een efficiënte democratische controle. Leopold ii had als vorst van “ zijn” Congo niet alleen volledig de ...vrije hand, maar slaagde er bovendien in om zowel zijn verliezen als winsten te maskeren voor de Belgische instanties die grote sommen in zijn project pompten. Maar ook na de overname van Congo door België in 1908 bleef het controlesysteem heel wat fundamentele lacunes vertonen. Hoewel het Koloniaal Charter het Rekenhof in Brussel opdroeg om voortaan namens het Belgische parlement de koloniale financiën te controleren, waren de bevoegdheden sterk ingeperkt en stootte het college in praktijk op heel wat praktische hinderpalen, op vertragingsmanoeuvres vanwege de koloniale administratie en op grote druk om twijfelachtige transacties niet te bekritiseren. Het college zelf was bovendien gepolitiseerd en beïnvloedbaar. Het meest markante voorbeeld zijn de fondsen die Leopold ii na de Belgische overname van Congo ter compensatie toegewezen kreeg om zijn ambitieuze infrastructuurwerken te voltooien. Het gevolg was dat de controle amper een verschil maakte en dat – mee als gevolg van de Eerste Wereldoorlog – de Congolese rekeningen pas decennia later zonder commentaar door het parlement gesluisd werden.
“ Fait accompli”, le contrôle controversé des finances congolaises (1885-1914).
L’histoire des finances congolaises d’avant 1914 est caractérisée par un manque de contrôle démocratique efficace. Léopold ii avait comme roi de «son » Congo non seulement la main complètement libre, mais il a réussi également à masquer les pertes et les gains aux yeux des autorités belges, qui avaient investi des sommes importantes dans son projet. Mais même après la reprise du Congo par la Belgique en 1908, le système de contrôle continuait à montrer des lacunes fondamentales. Bien que la Charte coloniale eût chargé la Cour des Comptes à Bruxelles de vérifier les finances coloniales au nom du Parlement belge, ses pouvoirs étaient en réalité fort restreints et le collège se heurtait à de nombreux obstacles pratiques et des manoeuvres dilatoires de l’administration coloniale. Il se trouvait sous une forte pression pour ne pas critiquer des transactions discutables. De surcroît, le collège lui-même était politisé et influençable. L’exemple le plus frappant concerne les fonds de compensation qui étaient accordés à Léopold ii après la reprise du Congo par la Belgique pour lui permettre de finaliser ses ambitieux travaux d’infrastructure. Le contrôle n’a guère fait de différence et – notamment en raison de la Première Guerre mondiale – le Parlement a approuvé seulement des décennies après et sans commentaires les comptes congolais.
“ Fait accompli”. The Controversial Control of Congolese Finances (1885-1914).
The history of the Congolese finances before 1914 is dominated by a lack of effective democratic control. Leopold ii as king of “ his” Congo, not only had a completely free hand but he also succeeded in masking both its losses and gains from the Belgian authorities that invested large sums in his project. But even after the annexation of Congo by Belgium in 1908, the audit system continued to show many fundamental shortcomings. Although the Court of Audit in Brussels was mandated by virtue of the Colonial Charter to monitor the colonial finances on behalf of the Belgian Parliament, its powers were severely curtailed and in practice the Court faced many practical obstacles, delaying tactics of the colonial administration and great pressure not to criticize questionable transactions. The counselors were politicized and influenced as well. The most striking example are the funds that were granted to Leopold ii after the Belgian annexation of Congo to complete his ambitious infrastructure projects. The result was that controls barely made a difference and that – partly because of the First World War – the Congolese accounts were voted by parliament only decades later, without further comment.
Leloup Geert. “Fait accompli”, de controversiële controle van de Congolese financiën (1885-1914). In: Revue belge de philologie et d'histoire, tome 93, fasc. 2, 2015. Histoire médiévale moderne et contemporaine - Middeleeuwse moderne en hedendaagse geschiedenis. pp. 487-531.
Este trabajo expresa ciertas discrepancias con las tesis defendidas por J. A. Santamaría en el artículo publicado en el número anterior de esta revista. Se preconiza allí la supresión de la ...prorogatio de funciones como modo de subvenir a los retrasos que con frecuencia se producen en la renovación de algunos de los órganos más relevantes de nuestro sistema de organización de poderes. En el presente artículo se llama la atención acerca de los riesgos que entraña la pura y simple supresión de la prorogatio en tales procesos, tal como propugna J. A. Santamaría. Al margen de sugerir otros eventuales cauces para atender a tales problemas, se aboga por un individualización de tal hipotética medida legislativa, que atienda a la singularidad de cada uno de tales órganos, matizando el alcance de la supresión de la prorogatio bien complementando ésta con otras medidas, o bien manteniendo parcialmente dicha institución en otros casos (CGPJ). This article expresses certain discrepancies with the opinions of J. A. Santamaría published in the last issue of this journal. There he advocates eliminating the automatic renewal of members' terms in office (prorogatio) as a means for preventing delays that frequently occur in the appointment of new members to the most relevant entities in our system of organization of powers. This article underscores the risks that J. A. Santamaría's proposal to simply eliminate prorogatio would entail. In addition to suggesting other possible solutions, it suggests individualizing any hypothetical legislative measures to reflect the peculiarities of each of the entities involved, qualifying the scope of the elimination of prorogatio either by supplementing it with other measures, or by partially maintaining the institution in other cases (General Council of the Judiciary).
Auditing institutions, such as the German Federal Court of Audit (BRH), provide information on public revenue and public spending. The question of how to increase tax compliance has been of frequent ...interest. Unfortunately, information from German taxpayers? declaration behaviour (beyond the official income statistics and tax statistics) was neither systematically collected, nor otherwise made accessible for systematic research. However, the BRH selectively observes taxpayers? and tax administrators? behaviour and, on the basis of its audit experiences, comments on tax enforcement and tax compliance. Such recommendations are not just increasingly given by the BRH, but also increasingly considered in political decision making processes. Although the findings are not a representative sample of the German taxpayers? behaviour, they make up available information on tax compliance behaviour in Germany and, therefore, are worth discussing in light of modern economic theories of tax compliance. The reported facts are an appropriate foundation of case studies.
Purpose
This article analysed how data collection systems (DCS) developed by governmental audit organizations (Court of Accounts) affect budgetary planning within local governments.
...Design/methodology/approach
Eighteen semi-structured interviews complemented by six time-lagged interviews via WhatsApp were carried out with the actors involved in the preparation and auditing of the Medium-Term Expenditure Framework (MTEF) in Brazilian local governments. Documents such as the structured layouts of Courts' DCS and the publicised MTEF prepared by local governments were also analysed.
Findings
The findings indicate that Courts' DCS structured layouts reduce local governments' budgetary planning autonomy in elaborating their MTEF. It happens as the Courts' main driver is to make MTEF information auditable and not to improve the usefulness of information by governments. As a result, the planning choices of the local governments end up limited, not by the general legislation but by the rules established by the computerized systems of the Courts.
Originality/value
The paper's originality relies on demonstrating that the digitalisation of audit processes ultimately affects local governments' practices through structured layouts for the data collection on MTEF information - that impose rigidity on the budget planning process of local governments. The authors highlight the role of public sector auditing organisations as potential catalysts of reforms; however, this should be considered cautiously since the drivers and motivations of the organisation that sponsors public financial management reforms matter for overall reform effectiveness.
The institutional capacity of the courts of audit as makers and applicants of precedents and summulas (restatement of case law) is investigated to answer the following: is it possible a mutually ...beneficial approach to the decision standards regimen from the Civil Procedure Code-CPC, as well as a productive dialogue with the Law of Introduction to the Brazilian Legal Statutes (Lei de Introdução às normas do Direito Brasileiro-LINDB)?. The objective of the work is to analyze, from the abstract and concrete institutional capacities of the audit courts, the aptitude for the formation and application of decision-making standards. To do so, Ronald Dworkin's interpretive theory was chosen, especially because it is believed that precedents are intertwined in a discursive plot, when every single interpreter commits to analyzing past decisions, in a reflexive way, to decide in the present and, at the same time, anticipating the directions for the future of the decision, which is made in the here and now. The hypothesis is that the audit courts have the potential ability to form and apply precedents and summulas, arising from the exercise of their constitutional powers, but that it is also necessary to develop a concrete capacity to form and apply controlling decision patterns. In this way, it allows for a better understanding of the relationship between the decisions of the audit courts and the judicial ones. It is a theoretical work, of legal analysis of the subject, using the deductive method, starting from a general analysis to reach the institutional capacity of audit courts for the formation and application of decision-making standards.
In this contribution, a description is provided of the role, methods and recent developments of policy analysis in two High Councils of State – the Council of State and the Court of Audits – as well ...as the National Ombudsman in the Netherlands. Special attention is given to the interplay between policy analysis carried out by – or on behalf of – the ministries and the work of the High Councils. In addition, the ambition will be discussed to be responsive to society’s needs and the use of open data and new media.
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