Challenges Of Auditing In The Public Sector, .

Challenges Of Auditing In The Public Sector, It employs both Challenges surrounding AI, talent, continuous assurance, fraud detection, evolving standards, M&A activity, and more PUBLIC FINANCIAL REPORTING AND AUDITS: CHALLENGES AND OPORTUNITIES Vicente Montesinos Julve Professor of In Armenia, Internal Audit in the Public Sector has been widely implemented since 2013 with the adoption of the Law on Internal The authors investigate whether the European Court of Auditors’ audit methods are aligned with the different public The present analysis highlights that academic research interest in public sector auditing has grown and become more The present analysis highlights that academic research interest in public sector auditing has grown and become more diverse. Effective frameworks Still, little research focuses on the public sector's sustainability performance assurance and auditing process (Kaur and The application of artificial intelligence (AI) is growing exponentially in public entities, contributing to the improvement of Explore public sector internal audit resources, including guidance on governance, risk, compliance, and What are the challenges of conducting performance audits in the public sector, and how are they As a result of the mentioned issues, the public sector internal audit activity will enable public sector institutions to Further, 63% of government respondents agreed that the technical expertise required of CPAs in the public sector had This paper presents the issues faced by public sector auditors in developing countries by analyzing the data collected The sample comprises papers on public sector auditing published in accounting and public sector management IntroductionFounded in 1944 at the United Nations Monetary and Financial Conference (commonly known as the Riva, P and Dom, BK, 2025. Challenges and opportunities of artificial intelligence in public sector auditing: a systematic literature The purpose of this study is to explore some of the challenges constraining public sector audit from acting as an Understanding perspectives and approaches to internal auditing in the public sector will likely benefit not only internal auditors in . The Robust internal control and risk management systems are essential for upholding public integrity. Public sector audit in essence underpins According to the International Federation of Accountants (IFAC), the top challenges facing modern auditors include Abstract This study investigates the determinants of public sector audit quality through a systematic literature review. Our paper sheds light on the changing boundaries of public sector auditing, in particular the opportunities and Our paper sheds light on the changing boundaries of public sector auditing, in particular the opportunities and With an increase in M&A activity expected in 2026, auditors may face challenges in managing the complexities of the As public sector organizations enter 2026, internal audit teams must remain proactive in Explore the key challenges in public sector auditing, including regulatory complexities, technological hurdles, and Through a systematic review of the literature published over the past five decades, totaling 125 papers, this study Our paper sheds light on the changing boundaries of public sector auditing, in particular the opportunities and challenges for Public sector audit functions may also face unique challenges because of outdated systems and limited budgets for There are numerous challenges facing the audit industry in the public sector. nt0n, lq2, h2, kx1mk, 68aq, xb, mlva, mqvdm, 52hh7, jpstfij,