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Audit quality climate in Supreme Audit Institute (SAI) in Africa

Domaine:

socioeconomic
Créateur:
KarJanIliPie
Hôte:avatar

This paper investigates audit quality (AQ) climate in African supreme audit institutions (SAIs). It is based on a sample of thirteen English-speaking SAIs across three African regions. We tested six audit quality dimensions (supervision and feedback, SAI quality and procedures, visibility of quality, work pressure and ethical behavior and training and innovation) across three regions in Africa and for quality management maturity levels. A cluster analysis was performed.


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Tags

Auditing and accountabilityAfrican supreme audit institutionsAudit quality climatePublic sector auditQuality managementInternational standard of supreme audit institutions (ISSAI 10040)SDG 16 Peace, justice and strong institutions

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CC BY 4.0

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