Public Audit Research Articles

Enabling Parity Authenticator-Based Public Auditing With Protection of a Valid User Revocation in Cloud

The significance of the cloud enables the data owners (DOs) to store data remotely in cloud server (CS). The external and internal attacks on the stored data at CS can deliberately remove data. Furthermore, the CS removes the stored data to make empty location for the user's upcoming new data. However, it is a legal expectation of DOs to know whether their data are correctly stored or altered in CS. In this article, we propose a novel privacy-aware and hash-parity-bits-based public auditing (PA-HPPA) framework to secure full data, left half of the data, and the right half of the data, generated by a DO. DO generates two private key pairs with the assistance of a virtual key and a user ID (IP). The virtual key is the sequence number of DO who is registered and provided by the trusted data manager (TDM) while IP is the sequence number of DO working in an organization. Subsequently, DO blinds the categorized data and generates their signatures and hashes. In addition, DO generates the parity bits using xor and assigns to each hard drive (HD) in CS, which assistants to TDM in public auditing. Second, how to identify the error in the stored data and how to securely recover the error/missed data? Extension to the framework, the novel proposed data error identification and secure data recovery produce tags for installed HDs of CS using truth table and recover the altered/missed data via a authenticator, which is produced using xor function. Third, how to protect a valid user from revocation and, in case a user has revoked on merit basis, then how to securely access the stored data of it? This novel work has proposed three conditions to meet the validity of the valid user from revocation and securely generating the public-private key pairs to access the stored data of the revoked user securely from CS. Fourth, there is an efficient novel proposed dynamic operation scheme to insert, update, or delete the stored data at CS without regenerating the signatures, hashes, and tags for the whole stored data in cloud. The security analysis and the performance evaluation of the proposed solutions are provably efficient and secure with reduced communication costs.

The Relationship of Auditee and Auditor in Performance Audit: A Literature Review

This research aims to conduct a literature review of the relationship between auditees and auditors in public sector performance audits based on their roles. The literature review includes research from various countries in Europe, Asia, America, Australia, and New Zealand, indexed by Scopus through Scimago Journal & Country Rank. Several studies have found that the relationship is not always good. In a cooperative relationship, the auditor requires the auditee's cooperation but at the same time maintains objectivity. Although collaboration can improve audit results, it endangers and hinders auditor independence. Non-cooperative relationships within certain limits make the auditor take strategic actions to influence and control the auditee. This research has limitations because it generally discusses the relationship between auditees and auditors, and does not specifically use research with certain studies such as legitimacy theory or power frameworks, so this research has weaknesses in the focus of studies regarding the relationship between auditees and auditors

Effects of Facilitating Internal Control Mechanisms on Financial Sustainability:The Case of Local Governments in Spain

This paper provides evidence about the effects of facilitating internal control mechanisms on the financial sustainability of local governments. Specifically, it explores the effect of Spanish regulation mandating that municipalities prepare the Annual Financial Control Plan (PACF for its acronym in Spanish). The study is based on the PACFs of 77 Spanish municipalities and relates the quality of risk analysis and the scope of planned public audit activities to the financial sustainability of the municipalities. Our results show that higher quality risk-based planning and increased use of operational audits contribute to financial sustainability. We also find that municipalities with less complex structures and women in positions of responsibility, such as mayor or controller, have greater financial sustainability. In contrast, a lack of resources for the development of the control function is a limiting factor.

Audit expectation gap: Evidence from Morocco

Global scandals and the collapse of major entities without any prior warning have undermined stakeholder confidence in the auditing profession and have shown that users of financial statements may have different opinions on the auditors’ responsibilities, highlighting the audit expectation gap. The present study aims to identify the existence of an audit expectation gap and its components in an emerging country, namely Morocco. For this purpose, a structured questionnaire based on a five-point Likert scale was randomly administered to 152 respondents, including auditors, investors, managers, bankers, and academics. The study explores the audit expectation gap under several components, such as the auditor’s general responsibilities, auditor’s independence, his/her responsibility to prevent and detect fraud, his/her responsibility in assessing internal control, his/her responsibility in assessing the going concern assumption and audit report. The results of this paper show evidence of the audit expectation gap in Morocco in the studied components, except the audit report. The results of the study encourage public decision-makers and professional audit bodies in Morocco to adopt an expanded audit report containing more information on the audit mission and auditors’ and management’s responsibilities. On the other hand, training and education sessions on the nature and functions of auditing should be provided on an ongoing basis to the various users of audit reports.

Performance audit as an advanced form of public administration

Since the introduction of the principles of results-based budgeting into the global practice of public administration at the beginning of the twentieth century, the role of such an indicator as the effectiveness of the functioning of public institutions has increased every year, which led to the emergence and development of such a tool of public audit bodies as a performance audit. Having originated in the middle of the twentieth century in Western countries, performance audit has over time become one of the key tools of independent public audit bodies aimed not at finding violations, but at eliminating both fundamental and less global problems in the activities of executive authorities. At the same time, the principles on which the performance audit is based can be applied in their activities not only by state audit bodies, but also by representatives of the executive authorities of various states, such as financial control bodies, executive authorities and state organizations. The basis for the proper functioning of state institutions in the rapidly changing world of our time are public administration and control systems based on the principles of permanent search for shortcomings and improvement of processes at the state and municipal levels.

CloudGuard: Enhancing Security and Privacy through Public Auditing in Cloud Storage.

CloudGuard: Enhancing Security and Privacy through Public Auditing in Cloud Storage.

Costs of Public Auditor Oversight: Real Earnings Management and Innovation Loss

Costs of Public Auditor Oversight: Real Earnings Management and Innovation Loss

Innovative Approaches To Public Auditing And Data Dynamics In The Cloud

Innovative Approaches To Public Auditing And Data Dynamics In The Cloud

Classification of global information internal audit support systems

The creation and functioning of global information systems in economic management fully applies to such an area of economic activity as internal audit of business entities. However, the development of information systems is so rapid that a conventional IS audit is not enough to ensure effective functioning, therefore, the issue of computerization of internal audit is quite relevant and requires the development of an intelligent system to support the internal audit of business When analyzing research and publications, it was found that the disclosure of the main aspects of the use of computer technologies in conducting audit activities and automation of audit processes was best reflected by such scientists. Although the problem of the need for computerization of the audit undoubtedly meets the requirements of the time and has been studied by a certain circle of scientists, for a significant number of domestic business entities this problem still remains unresolved. An intelligent system can help with audit p rocesses and ensure the accuracy of the results of automation and the application of analytical tools. The development of an intelligent internal audit support system is an important and necessary task, as internal audit plays an important role in ensuring effective management and control of a business entity.

“Excited When They See Their Name in Print”: Research Outputs from an Australian Medical Program

To promote evidence-based practice, medical schools offer students opportunities to undertake either elective or mandatory research projects. One important measure of the research program success is student publication rates. In 2006, UNSW Medicine implemented a mandatory research program in the 4th year of the undergraduate medical education program. This study identified student publication rates and explored student and supervisor experiences with the publication process.A retrospective audit of student publications from the 2007, 2011, and 2015 cohorts was undertaken to look at trends over time. Data collected included type of publication and study methodology. Semi-structured interviews were conducted with a sample of undergraduate students (n = 11), medical graduates (n = 14), and supervisors (n = 25) and analysed thematically.Student publication rates increased significantly (P = 0.002) from 28% in 2007 to 50.2% in 2015. Students able to negotiate their own project were more likely to publish (P = 0.02). Students reported personal affirmation and development of research skills from publishing their research findings, while graduates noted improved career opportunities. Supervisors expected students to publish but identified the time to publications and student motivation as key factors in achieving publication(s).A high publication rate is possible in a mandatory research program where students can negotiate their own topic and are given protected time. Publications happen after the research project has finished. Critical factors in successful publication include supervisor support and student motivation. Given the importance of the supervisor’s role, staff development and faculty support to train and develop a body of skilled supervisors is required.

Apakah Kepemimpinan Memiliki Peran Moderasi dalam Kualitas Pengawasan pada Auditor Internal Pemerintah?

This research aims to analyze the influence of competence, independence and integrity on the quality of supervision carried out by auditors at the BPKP Representative Office of Banten Province. This research used 35 Functional Auditor Officials (PFA) at the BPKP Representative Office of Banten Province as respondents. This quantitative research uses SEMPLS with the SmartPLS application as a supporting application in data processing. This research shows that auditor competence has a positive effect on the quality of supervision, while auditor independence and integrity have no effect on the quality of supervision. The research also concludes that leadership does not strengthen the positive influence of the partial relationship between auditor competence, independence and integrity on supervisory quality. It is hoped that the results of this research can provide input for the Banten Province BPKP Representative so that they can implement policies that focus on developing PFA competencies to improve the quality of supervision. This research contributes to the literature on public sector internal auditing, which is still rare in previous research, especially when using Indonesian data. This research also places leadership moderating variables in the relationship between independent and dependent variables, which have rarely been used in previous research.

Public Financial Management (PFM) Laws and Audit Quality in Ghana: The Moderating Role of Auditor-Client Relationship

Purpose: This study examines the extent to which public financial management (PFM) laws contribute to audit quality in the public sector and how the auditor-client relationship moderates this effect. 
 Design/Methodology/Approach: This study used a quantitative survey research design to collect data from about 400 public sector auditors working with Ghana's Supreme Audit Institution (SAI), the Audit Service, by adopting the contextual factor of the IAASB's framework for Audit Quality using the PLS-SEM method of analysis.
 Findings: The study found that in the Public Sector, Public Financial Management (PFM) laws positively influence audit quality, while auditor-client relationships also negatively contribute to audit quality. 
 Furthermore, it was also established that the auditor-client relationship negatively moderated the relationship between Public Financial Management (PFM) laws and audit quality.
 Implications/Research Limitation: The results of this study extend and add to the growing empirical studies on Public Financial Management (PFM), audit quality and the field of public sector auditing. However, the study will be limited to only public sector auditors working with Ghana's Supreme Audit Institution (SAI), the Audit Service.
 Practical Implication: The study results have the prospect of encouraging policy-makers to strengthen the independence and improve the capacity of the State Auditor (i.e. Ghana Audit Service) through appropriate PFM laws that seek to improve auditor-client relationships through relevant compliance and enforcement mechanisms.
 Originality/Value: This study is the first to directly examine how the Public Financial Management (PFM) laws contribute to audit quality in Ghana and how the auditor-client relationship moderates this effect. 
 Nevertheless, this study differs from other prior empirical research on the basis of the method employed and the context of the study.

The Influence of Work Experience and Audit Expertise on Audit Quality in the Public Sector: The Moderating Effect of Professional Qualification

Purpose: This study analyses the degree to which audit experience and expertise affect audit quality through the moderating effect of Professional Qualification. 
 Design/Methodology/Approach: The study used a survey research design from a sample of about 400 audit staff of the Ghana Audit Service. 
 A conceptual framework was developed by adopting the framework for Audit Quality (2014) instituted by the International Auditing and Assurance Board (IAASB) and tested using PLS-SEM method of analysis.
 Findings: The study found that in the Public Sector, both audit expertise and experience influence audit quality.
 Furthermore, it was also established that professional qualification did not moderate the relationships between work experience, audit expertise and audit quality. 
 Professional qualification in audit quality was also found to be significant in the study.
 Implications/Research Limitation: The results of the study extend and add to the growing empirical research studies on audit expertise, work experience, and audit quality, as well as in the area of public sector auditing. However, the study was limited to only public sector auditors working with Ghana's Supreme Audit Institution (SAI), the Audit Service.
 Practical Implication: The study results have the prospect of encouraging top management to intensify the need to consciously institute and implement strategies that incorporate people with the requisite audit expertise and experience into the public sector to maximise and enhance audit quality.
 Originality/Value: This study is the first from a public sector perspective that directly examines how audit quality is influenced by audit expertise and experience and how professional qualification moderates this effect.
 Nonetheless, this research is distinct from other empirical studies on the basis of the method used and the context of the study.

Revolutionizing collaborative auditing: A dynamic blockchain-based cloud storage framework for data updates and assurance

Effective data management has arisen as a major concern in today’s era of ubiquitous data generation from a plethora of intelligent gadgets. While data proliferation promises unparalleled benefits, it imposes significant storage and computing constraints, particularly on end-users with limited capabilities. To solve these difficulties, this article investigates the confluence of cloud storage, blockchain technology, public auditing, reputation systems, and dynamic auditing. Because of their low-cost data storage and processing capabilities, cloud computing services have grown in popularity, leading customers to embrace data outsourcing to reduce local administrative overhead. This study digs into a novel paradigm for ensuring the integrity and security of data stored in cloud environments using blockchain technology. Integrating public auditing systems enables visible and verifiable data audits, ensuring consumers of data trustworthiness. A reputation system is also included to build trust among cloud service providers and users, improving the overall trustworthiness of the ecosystem. The suggested system also includes dynamic auditing, which allows for real-time changes and data verification, reacting to the changing nature of cloud-stored information. This study provides a thorough examination of the architectural components, techniques, and protocols used in this novel approach. We illustrate the feasibility and usefulness of our approach in ensuring data integrity, security, and reliability in cloud storage systems through empirical analysis and case studies. The findings show the potential benefits of this integrated strategy to solving the issues posed by the modern digital landscape’s tremendous proliferation of data. Through the synergistic integration of cloud storage, blockchain technology, public auditing, reputation systems, and dynamic auditing, this research provides a holistic solution for managing data in the cloud while ensuring data integrity, security, and trust. This comprehensive strategy lays the way for a more robust and dependable cloud data management ecosystem, increasing user trust in cloud-based services.

부패방지법의 입법체계 정비방안

The Criminal Law, the Unfair Solicitation Prohibition Act, the Conflict of Interest Prevention Act, the Public Officials Ethics Act, and the Public Officials Report Protection Act have been enacted and implemented in Korea to eradicate corruption according to the type of corruption, the degree of corruption, and the change of the times. After the enactment of the Unfair Solicitation Prohibition Act and the Conflict of Interest Prevention Act, Korea ranked 31st in 2022. Since the Public Officials Ethics Act contains a number of contents to be regulated in the Conflict of Interest Act, it is necessary to regulate it in the Conflict of Interest Act, but it is necessary to reasonably improve the Public Officials Ethics Act. In addition, although it was originally intended to enact the Unfair Solicitation and Conflict of Interest Prevention Act, the anti-corruption system is operated under the division of law, so the efficiency and effectiveness of corruption prevention need to be reorganized into an integrated law. On December 4, 1998, and December 2, 1999, the Framework Act on Anti-Corruption was proposed to the National Assembly twice to prevent and eliminate fundamental corruption, but the Framework Act on the Prevention of Corruption was withdrawn or automatically discarded due to the expiration of the National Assembly due to differences in positions between the ruling and opposition lawmakers. In 2001, the Corruption Prevention Act, a general corporation of the Public Officials Act, was enacted to establish a clean social climate by efficiently regulating corruption prevention and corruption activities. After examining the main contents of Korea's anti-corruption legislation, including the Constitution, and related anti-corruption laws, it is necessary to consider the implications of the anti-corruption legal system by referring to legislative examples in the UK, the US, and France. Korea's anti-corruption system under the Corruption Prevention Act is centered around public organizations and public officials, but it does not regulate corruption prevention and corrupt practices for companies, making it impossible to break the chain of corruption. There is a need to strengthen democracy, the rule of law and national competitiveness by enacting the Basic Anti-Corruption Act and introducing an anti-corruption system not only for public officials but also for companies above a certain size (mid-sized companies and large corporations). Therefore, the relationship with other laws, the anti-corruption responsibilities of the state, local governments, public organizations, companies, and citizens, basic anti-corruption principles, anti-corruption policies, comprehensive anti-corruption plan and implementation plan, corruption risk assessment system, and civil rights. It would be desirable to regulate the committee's compulsory investigation rights, city/provincial anti-corruption committees, public organization anti-corruption committees, establishment of anti-corruption offices, internal audits and public audit request systems, and penalties, etc., in the Framework Act on Corruption Prevention.

Error Culture, Auditors’ Error Communication, and the Performance of the Auditee: A Study Among German Local Public Sector Auditors

In the course of financial and value for money audits, public sector auditors are facing different types of errors: accounting and economic errors, respectively. This study examines the relations between error culture in public sector audit organizations, auditors’ communication of accounting and economic errors, and performance of the auditee. The analyses of survey data from German local public sector auditors show that a strong error culture within the audit organization positively affect the auditors’ communication of errors to the auditee, regardless of the error type. Additionally, a strong error culture positively mediates the performance of the audited institution through the auditors’ communication of economic errors. This implies that it is important for public sector audit organizations to build a strong error culture. In addition to its practical contrition, the study provides novel theoretical insights as it demonstrates that the error management of one organization (audit entity) matters for the performance of another organization (audited entity).

Bibliometric Framing of Research Trends Regarding Public Sector Auditing to Fight Corruption and Prevent Fraud

Combating corruption is an important objective of the United Nations Sustainable Development Group, with the aim of helping public institutions to act in the interest of citizens. To ensure this objective is met, the spending of public money is controlled by the supreme audit institutions of each country. The objective of this paper is to identify trends in and approaches to the field of auditing in the public sector to combat corruption and prevent fraud. To achieve the proposed objective, a bibliometric analysis of papers published in the journals indexed in Web of Science Clarivate Analytics for the period 2003–2022 was carried out; selection criteria was based on instances of the keywords “public audit fraud”, “supreme institution”, and “fraud” appearing in a sample of 528 articles. The results showed that there was a research interest in this field, with the trend being more pronounced since 2017. The main topics addressed were those related to the performance audit and the fight against corruption, and the most relevant studies were conducted on samples from Nordic European countries. Thus, it is confirmed that the external audit in public sector is an important factor in combating the phenomenon of corruption in the public sector, both by detecting fraud and by offering recommendations aimed at making the activity of this sector more efficient.

In-Vehicle Digital Forensics for Connected and Automated Vehicles With Public Auditing

In-Vehicle Digital Forensics for Connected and Automated Vehicles With Public Auditing

Public Procurement price variance in Kenya: extent, Drivers, and Proposed Mitigation

Developing economies, often dependent on donor funding and debt, such as Kenya could benefit from sealing budget leakages. Public procurement price variance is deemed a key inefficiency in public expenditure contributing to the loss of colossal amounts of Money. Mechanisms to achieve realistic public procurement prices are stipulated in the existing public procurement regulatory regime; However, Price variances, manifesting in inflated tenders, are abound. The extent and drivers are yet to be empirically examined. This study adopted an exploratory approach to examine the extent of public procurement price variance; by conducting variance analysis of market prices and prices of goods contained in procurement contracts of 336 public procuring entities (Ministries, Departments, and Agencies) in Kenya in the 2022/2023 Financial Year. Analysis of data drawn from a random sample of 40 MDAs, indicates that all items acquired by MDAs were overpriced: at between 20% and 220% of the market price. Analysis of drivers of overpricing ranked: “budgeted kickbacks/bribes”; “Response to Late Payments by MDAs”; “Collusive Bidding”; and “Over-use of non-competitive methods”; as key drivers. The study reviewed the price oversight mechanism of the public procurement system in Kenya and recommends the adoption of a live internal public procurement audit model to monitor and oversight pricing. This will require a review of the regulatory regime to entrench the internal procurement audit model into the public procurement process. The study also recommends a public procurement study to examine the extent and magnitude of procurement price variance across Kenya and its fiscal effect on the Economy.

To Watch the Watch-dog of Public Finance


 The Comptroller and Auditor General of India (CAG) is one of the most important constitutional authorities. The CAG is to audit all receipts and expenditures of the governments and to report their findings to the Parliament/Assembly for their accountability. The Constitution and CAG’s Act, 1971 provides total functional freedom to CAG to better serve the objective of public audit; what, when, how, and how much to audit are their prerogatives. All the stakeholders, from the Parliament and Assembly to the common people, can know only what is disclosed in these audit reports. Entrusting the entire audit process to one person without any monitoring mechanism may lead to below average performance or deliberate omission to do their mandated duties. The decreasing number of audit reports in recent years, more focus on administrative audit and evaluation of performance under the pretext of value addition/ aiding for better governance, opaqueness in non-publishing of some audit reports, less coverage of audit, and availability of less resources for audit indicate that the performance of the institution of CAG is not at the expected level. Evolving a system for annual reporting of the audit activities of CAG to the Parliament, without curtailing CAG’s independent functioning, is an immediate need for the accrual of the benefit of public audit; ensuring clean governance without leakage and misuse of public money.