Auditing

Referencias bibliográficas

• Brusca I, Caperchione E, Cohen S, Manes RF (2015) Comparing accounting systems in Europe. In: Brusca I, Caperchione E, Cohen S, Manes RF (eds) Public sector accounting and auditing in Europe. IIAS series: governance and public management. Palgrave Macmillan, London, pp 235–252
• Dye KM, Stapenhurst R (1998) Pillars of integrity: the importance of supreme audit institutions in curbing corruption. Economic Development Institute of the World Bank. http://documents.worldbank.org/curated/en/1998/01/442360/pillars-integrity-importance-supreme-audit-institutions-curbing-corruption. Accessed 10 Sep 2015
• Elmose A (2011) ISSAI implementation. EUROSAI Mag 17:138–141
• Engels D (2012) EUROSAI goal team 2. Application of ISSAI within EUROSAI. Eur Org Suprem Audit Institut Mag 18:55–56
• Ernst & Young (2012) Overview and comparison on public accounting and auditing practices in 27 EU Member States, Prepared for EUROSTAT 19 Dec 2012
• EU (2014) Compendium of the public internal control systems in the EU Member States, 2nd edn. Office of the European Union, Luxembourg
• European Commission (2015) Mission charter of the internal audit service of the European Commission. http://ec.europa.eu/dgs/internal_audit/about/what-we-do/index_en.htm. Accessed 20 Dec 2015
• EURORAI (2001) Statutes of the European Organization of Regional External Public Finance Audit Institutions. http://www.eurorai.org/eurorai/eurorai_eng.nsf/menu/statutes. Accessed 16 Oct 2015. Accessed 1 Sept 2015
• EURORAI (2004) Regional public sector audit institutions in Europe. EURORAI, Valencia
• FEE (2015a) Information paper on the compliance audit in the public sector. http://www.fee.be/library/list/42-public-sector/1530-compliance-audit-in-the-public-sector.html. Accessed 2 Nov 2015
• FEE (2015b) Information paper on the performance audit in the public sector. http://www.fee.be/component/content/article.html?id=1500:performance-audit. Accessed 2 Nov 2015
• Fuentes MS (2013) La auditoría pública versus la auditoria privada [Public auditing versus private auditing]. In: Fuentes MS, Rodríguez AR (eds) Manual de auditoría pública [Handbook of public auditing]. Thomson Reuters, Valencia, pp 25–42
• García M (2005) Public control: a general view. In: García M (ed) Public expenditure control in Europe. Edward Elgar, Cheltenham, pp 3–29
• Goodson SG, Mory KJ, Lapointe JR (2012) Supplemental guidance: the role of auditing in public sector governance, 2nd edn. Institute of Internal Auditors. https://na.theiia.org/standards-guidance/leading-practices/Pages/the-role-of-auditing-in-public-sector-governance.aspx. Accessed 15 Sept 2015
• Institute of Internal Auditors (2013) International Professional Practices Framework (IPPF), 2013th edn. The IIA Research Foundation, Altamonte Springs
• INTOSAI (2007) Statutes. INTOSAI. http://www.intosai.org/en/about-us/statutes.html. Accessed 1 Oct 2015
• INTOSAI (2013a) 60 years INTOSAI – 50 years General Secretariat. Transparency, accountability, good governance. INTOSAI
• INTOSAI (2013b) ISSAI 100: fundamental principles of public-sector auditing. http://www.issai.org/3-fundamental-auditing-principles/. Accessed 20 Oct 2015
• Miaja M (2013) La normalización de la auditoría pública. Normas nacionales y normas internacionales en el ámbito del control interno y externo [National and international standards on external and internal audit]. In: Fuentes MS, Rodríguez AR (eds) Manual de auditoría pública [Handbook of public auditing]. Thomson Reuters, Valencia, pp 43–68
• National Audit Office (2005) State Audit in the European Union. NAO. https://www.nao.org.uk/report/state-audit-in-the-european-union/. Accessed 1 Sep 2015
• Rigsrevisionen (2015) Report on the audit of the Danish government accounts for 2014. http://uk.rigsrevisionen.dk/publications/2015/232014/. Accessed 1 Dec 2015
• Riksrevisjonen (2013) The Office of the Auditor General’s investigation of Norwegian development aid to the health sector in Malawi. https://www.riksrevisjonen.no/en/Reports/Pages/Malawi.aspx. Accessed 10 Dec 2015
• Tribunal de Cuentas (2015) Fiscalización relativa a la contratación del sector público celebrada durante el ejercicio 2012 [Audit concerning state sector hiring carried out in the 2012 financial year]. http://www.boe.es/boe/dias/2015/10/23/pdfs/BOE-A-2015-11415.pdf. Accessed 5 Dec 2015
• Wang V, Rakner L (2005) The accountability function of supreme audit institutions in Malawi, Uganda and Tanzania. Chr. Michelsen Institute, Bergen