Open AccessA számvevőszékek és a civil szféra kapcsolata az ellenőrzések hatásosságának növelésére
Author(s) -
Sándor Gyula Nagy
Publication year - 2011
Publication title -
jelenkori társadalmi és gazdasági folyamatok
Language(s) - English
Resource type - Journals
eISSN - 2676-9867
pISSN - 1788-7593
DOI - 10.14232/jtgf.2011.1-2.52-58
Subject(s) - audit , institution , face (sociological concept) , supreme court , business , value (mathematics) , political science , accounting , law , sociology , mathematics , statistics , social science
The Supreme Audit Institutions (SAI) have to face several challenges: growing expectations from stakeholders, higher pressure on audit efficiency and in the same time (relative) decreasing financial resources and capacities. The cooperation with civil organizations could generate advantages and more added value of the audit activity. A certain civil organization - owing to its features - could deliver relevant, cheap information and offer available additional professional capacity to the SAI. This promising cooperation has constraints and risks too, which must be managed by the national Supreme Audit Institution. An optimized mixture of the cooperation contribute to the effectiveness of the audit activity.