Vol. 6 No. 3-4 (2012)
Articles

Improving audit functions of supreme audit institutions to promote sustainable development

Published November 30, 2012
Sándor Nagy
Institute of Economics and Rural Development, Faculty of Engineering, University of Szeged
József Gál
Institute of Economics and Rural Development, Faculty of Engineering, University of Szeged
Antal Véha
Institute of Economics and Rural Development, Faculty of Engineering, University of Szeged
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APA

Nagy, S. ., Gál, J. ., & Véha, A. (2012). Improving audit functions of supreme audit institutions to promote sustainable development. Applied Studies in Agribusiness and Commerce, 6(3-4), 63–69. https://doi.org/10.19041/APSTRACT/2012/3-4/9

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.