Search results for "auditors"
showing 5 items of 15 documents
Controllo contabile e controllo di costituzionalità delle leggi: una diversa prospettiva sul giudizio di costituzionalità in via incidentale
2019
1. Cinque importanti pronunce della Corte costituzionale su impulso del giudice contabile nel controllo sui rendiconti regionali e sui bilanci degli Enti territoriali. - 2. Funzioni pubbliche neutrali e accesso al giudizio in via incidentale. - 3. Le peculiarità delle questioni sollevate nei giudizi di parificazione dei rendiconti generali e gli orientamenti del Giudice costituzionale. - 4. La rilevanza e la ridondanza. - 5. Norme perturbative degli equilibri economico-finanziari ed atipicità degli effetti delle decisioni di accoglimento? - 6. Le prospettive: il controllo sui costi dei diritti e sugli effetti delle sentenze. Some recent rulings of Italian Constitutional Court (Corte Cost. n…
Réflexions sur l’investissement dans la réputation par les auditeurs et les analystes financiers;Discussions about investment in reputation on stock …
2010
(VF)Cet article s’intéresse à l’investissement dans un actif intangible spécifique : la réputation. Son analyse pour les opérateurs sur les marchés financiers est particulièrement intéressante car elle met en exergue les arbitrages possibles entre des profits à court terme issus d’un avantage informationnel et les gains à long terme générés par la construction d’une bonne réputation. Nous focalisons notre attention sur deux acteurs informationnels majeurs du marché des actions : les auditeurs et les analystes financiers. En théorie, ces acteurs sont incités à développer une bonne réputation, parce qu’ils sont en relation continue avec les investisseurs qui demandent des informations fiables…
La parifica dei rendiconti regionali: un caso ancora aperto
2022
The extension of the financial audit to the Regions reveals a physiological distortion between the function and legal regime of the institution that arises several relevant issues: on the one hand, in terms of the legal nature of this form of judgment; on the other hand, on a systematic level, with regard to its insertion in a constitutional structure at least formally characterized by a strong regionalism and a related apparatus of guarantees. In the case law of the Court of Auditors, in particular, it has not been clarified whether the financial audit is a real form of financial control or, in the light of the guidelines of the Constitutional Court, a form of jurisdiction. In the absence …
Leadership Styles and the Moral Choice of Internal Auditors
2010
Internal auditors’ performance largely depends on their moral decisions when faced with ethical dilemmas. This study explores the impacts of different leadership styles on internal auditors’ moral choice using ERG theory and Path-goal theory. The findings of the survey demonstrated support for both theories. Regression analysis revealed that a sample of West Australian internal auditors were motivated by growth needs and the motivation was enhanced if the leader took a Standard-achievement-oriented approach. Gender appeared as an important predictor and female respondents in the survey were younger and less experienced than their male counterparts and appeared less motivated towards moral c…
Iekšējais audits Valsts pārvaldē
2020
Maģistra darbā tiek pētīts, vai iekšējā audita Latvijas Republikas normatīvie akti atbilst Iekšējā audita profesionālās prakses starptautiskiem standartiem un iekšējā auditora sertificēšanu, tāpēc autore izvēlējās tēmu “Iekšējais audits Valsts Pārvaldē”. Izvirzītais darba mērķis: Novērtējot LR iekšējo auditu regulējošo normatīvo aktu atbilstību Starptautiskajiem iekšējā audita standartiem, izstrādāt priekšlikumus publiskā sektora IA sistēmas pilnveidošanai. Veiktā analīze un pētījums balstās uz LR normatīvo aktu prasībām, autoru darbiem un internetā pieejamiem materiāliem Pētījuma rezultāti: Iekšējā audita LR normatīvajos aktos konstatētas nepilnības un izstrādāti priekšlikumi tā pilnveidoš…