文章基本信息

标题：Effectiveness of Public Sector Financial Audit on Police Department of Abu Dhabi, UAE: Proposition of a Conceptual Framework
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作者：Hmoud Shelaiweeh Ali Aljauaan Alshamsi ; Asif Mahbub Karim ; Mohammad Imtiaz Hossain 等
期刊名称：International Journal of Academic Research in Business and Social Sciences
电子版ISSN：2222-6990
出版年度：2019
卷号：9
期号：5
页码：647-659
DOI：10.6007/IJARBSS/v9-i5/5996
语种：English
出版社：Human Resource Management Academic Research Society
摘要：The purpose of the study is to identify factors impacting the effectiveness of financial audit services on police department of Abu Dhabi, UAE and proposing a conceptual framework.State owned companies and institutions are required by law in several jurisdictions to have their affairs examined by a public sector auditor. In many countries, public sector audits are conducted under the supervision of the auditor general which is an institute responsible for strengthening public sector accountability and governance and promoting transparency. Public sector audit therefore goes a step further than the financial audit of private organizations which primarily focuses on the reliability of financial statements. Based upon a case study of a large public sector in UAE, the paper proposing a framework with the factors such as technical qualification of audit stuffs, mechanism of financial regulatory body, monitoring mechanism, and compliance with IPSAS those influence on the effectiveness of both internal and external audit. In the further study we will examine the level of effectiveness. As the research scope is limited so the generalizability of conclusion is limited too.