[ES] The aim of the proposed end-of-career work is to follow the process of adapting international standards in the national context, as well as analysing the main changes and implications that this adaptation entails. As published in the decision of the Institute for Accounting and Audit of Account...

El of this work is to analyse through a multivariate empirical study the positioning of teachers and auditors on the legal aspects governing the performance of activities other than the audit of annual accounts. On the basis of the opinion expressed by the two groups referred to above, they can ide...

This article examines the audit of public accounts from 2004 to 2010 in five branches of the Sonora Government. The question of research is what the audit carried out by the Supreme Audit and Audit Institute is so effective to combat the misuse of public resources. In reviewing the legal framework,...

Controladuría is considered to be a corporate governance instrument, since it can contribute to reducing information asymmetry and conflicts of interest arising from agency problems between owners and managers of organisations, by providing information that makes it possible to assess the entity and...

From the implementation of a forest conservation programme in native communities, I analyse how indigenous people understand the state as an environmental governing institution and how it is used as a public policy user. The results of this ethnographic study suggest that the implementation of the s...

[ES] The objective of performing the end-of-grade work is to study audit fraud, which will be based primarily on audit regulations and other regulations applicable on national territory, which are a useful tool for carrying out audit work and are a perfect guide that the auditor must follow in all p...

While we are aware that this is a controversial debate, we are of the opinion on parliamentary autonomy and the exclusion of legislative assemblies from an elenco, which we detail in part, of regulations on the management and control of public funds, approved by the parliaments themselves for their...

[ES] The following final career work entitled: ‘Study of the effectiveness of the internal and external control of the Generalitat Valenciana. Comparative analysis of the audit reports of bodies governed by public law and follow-up of their recommendations’, is carried out in 8 Titles, which are bri...

The keeping and organisation of the Breton seigneural accounts continuously improved throughout the 10th century, along the lines of the ducal state accounts. The purpose of this article is to reverse this progress by comparing the series kept for a homogeneous area, South Brittany, and sufficiently...

Internal Audit in public entities is an ideal tool to ensure compliance with constitutional principles and accountability. Their effectiveness is evidenced by accounting transactions in accordance with the authorisations by the administration, and timely recording in the period in which they were gi...

The Centre for Financial Studies (CEF.-) held on Tuesday 17 September the award ceremony of the XXIX Financial Studies Award at the Madrid Financial Club Genoa. In addition to the authors of the winning work in its eight forms and their respective juries, the event was attended by numerous personali...

This article proposes a scale for the evaluation of democracy by experts. Its starting point is the democratic audit carried out by the Human Rights Centre of the University of Essex (UK), based on five dimensions or spheres: citizenship, laws and rights; political representation; governance and acc...

Objective: the purpose of this article is to describe international scientific production focusing on the relationship between the implementation of big data techniques in financial audit processes. Methodology: the research carried out is of a documentary nature, based on qualitative analysis and a...

Rules on the accounting recording of admission allowances. The entry into force of the Kyoto Protocol has led to the introduction of so-called flexibility mechanisms, including the market for greenhouse gas emission allowances. At European Union level, the market started on 1 January 2005, affecting...

The statutory audit is a mechanism for regulating corporate governance due to the asymmetry of information between shareholders and managers. This article describes the practices of auditors certifying the financial statements of companies listed in France. This work highlights that they can be grou...

The economic importance, together with the high degree of sensitivity of municipal planning management, makes it one of the areas with the greatest growth in the process of extending the scope of the external audit. Furthermore, the current legislation in force, we believe, covers audit activities,...

This study aims to identify the key role of universities as training bodies, in disseminating and laying down concepts, modern criteria and tools for adequate integrated internal control, and also to establish the risks faced by institutions in the modern environment, in order for the auditor to ach...

Non-Governmental Organisations have gained great prominence in the number of years and, as a result, there is a higher collection of accounts by the dual age for more transparent payment of accounts. The Social Balance Sheet has been identified as one of the instruments for providing accounts to soc...

Controladuría is considered to be a corporate governance instrument, since it can contribute to reducing information asymmetry and conflicts of interest arising from agency problems between owners and managers of organisations, by providing information that makes it possible to assess the entity and...

The present work aims to demonstrate the importance of permanent financial audits as a tool to support the ex-post control task carried out in the external public control bodies. These audits not only help to detect possible deviations in terms of budget implementation, but also positively influence...