Despite their broad scope and importance, publications related to public sector accounting and auditing have a limited framework, and do not account for the significant variances in public sector accounting and auditing systems between countries and different subsectors of government. The editors of this book have filled this gap by compiling a collection that combines different aspects of public sector accounting and auditing within a single book.
Pooling together existing public sector accounting and auditing practices between countries and preparing a comparative analysis of those practices, the authors analyze the role of the public sector accounting and auditing holistically, and provide a platform to enable financially sustainable policy making and proper assessment of the relevance of accounting frameworks across the globe. The chapters chronicle the strength and weakness of public sector accounting, auditing and systems, and also critically examine the approaches, recording methods, and international regulations which determine how they operate.
Providing a comprehensive account which brings a wide range of countries to the forefront in terms of both comparability and accountability, this study shines a light on the differences in accounting systems between states, and provides timely and accurate information to equip readers to minimize those differences.
Chapter 1. Some Evaluations of the Effectiveness of Public Sector
Accounting System in Turkey; A. Kadir Iik and Emine Seda KoēChapter
2. Harmonization Process of Albanian National Accounting Standards and
International Accounting; Agim Mamuti, Evlia Hysa and Francesco Caputo
Chapter 3. Role of Public Auditors in Fraud Detection: A Critical
Review; Rasha Kassem and Umut Turksen
Chapter 4. Financial and Performance Information Presentation in Annual
Report: An Investgaton on the Municipalities in Turkey; Emin Zeytinolu
Chapter 5. Effectiveness of Financial Auditing in the Public Health Sector:
Evaluation of Turkey; Esra Atabay
Chapter 6. Readability Analysis of Laws Related to Public Financial
Responsibility and State Budget: Comparison of Selected Countries; Gonca
Güngör Göksu and Serdar Dumlupinar
Chapter 7. The Evolving Competencies of the Public Auditor and the Future of
Public Sector Auditing; Lale Aslan
Chapter 8. Advantages of Tax Audit; Orēun Avci and Zeynep Demirci
Chapter 9. Overpayment and Undue Payment Operations in Publc Sector
Accountng and Their Accounting Process; Özen Akēakanat and Taner Duran
Chapter 10. Modern Approaches, Recording Methods, and International
Regulations on Public Accounting; Öznur Arslan
Chapter 11. Public Sector Accountng in Turkey: Past-Present-Future; Serap
Sebahat Yank, Seval Kardes Selmoglu and Gul Yeslceleb
Chapter
12. Internal Audit in Public Banks in the Framework of International
Internal Audit Standards: The Case of Turkey; Yusuf Kaya and Mehmet Utku
Chapter 13. Measurement of the Effectiveness of Internal Audits in Public
Sector; Burcu güden Kiliē, Özlem Kuvat and Engin Boztepe
Chapter 14. A Maturity Evaluation of Governance, Risk Management and
Compliance (GRC) within the Maltese Public Sector; Clint Zammit, Simon Grima
and Y. Murat Kizilkaya
Simon Grima is Head of the Insurance Department and Senior Lecturer at the University of Malta. He has over 25 years of experience in Financial Services and with public entities in Internal Controls, Investments and IT.
Engin Boztepe is Assistant Professor of Accounting and Auditing in the Department of Healthcare Management, School of Health Sciences, Ardahan University, Turkey. His research interests include public sector accounting, auditing and forensic accounting.
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