IMPROVING AUDIT FUNCTIONS OF SUPREME AUDIT INSTITUTIONS TO PROMOTE SUSTAINABLE DEVELOPMENT

Sandor Nagy, Jozsef Gal and Antal Veha

APSTRACT: Applied Studies in Agribusiness and Commerce, 2012, vol. 06, issue 3-4, 8

Abstract: In this paper, we demonstrate and analyze the substance of the added value effect of a Supreme Audit Institution (SAI), focusing on sustainable development issues.We intend to answer such questions as: how could a SAI respond to global and local challenges and how it could help government to implement commitments towards sustainability. Finally, we trace a possible way to improve external audit functions both on the state level and at the International Organization of Supreme Audit Institutions (INTOSAI), by using some ideas from network theory.

Keywords: Agricultural and Food Policy; Food Security and Poverty (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:ags:apstra:138130

DOI: 10.22004/ag.econ.138130

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