Supreme Audit Institutions' Use of Information Technology Globally for More Efficient and Effective Audits:
Supreme audit institutions (SAIs) recognize the benefits of using technology to improve the quality and impact of their audits. This benefit has further intensified during the COVID-19 pandemic; SAIs with existing technology capacity have continued to perform their role effectively and efficiently....
Gespeichert in:
| Körperschaft: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Washington, D.C
The World Bank
2021
|
| Schriftenreihe: | Other Financial Accountability Study
|
| Schlagworte: | |
| Online-Zugang: | kostenfrei |
| Zusammenfassung: | Supreme audit institutions (SAIs) recognize the benefits of using technology to improve the quality and impact of their audits. This benefit has further intensified during the COVID-19 pandemic; SAIs with existing technology capacity have continued to perform their role effectively and efficiently. The paper explores how at a global level SAIs are using technology to perform more efficient and more effective audits. It provides a brief overview of how some SAIs are harnessing the possibilities created by advances in technology to develop new, innovative audit methods and procedures. It also seeks to identify the factors inhibiting other SAIs in particular SAIs in developing countries from implementing and using audit methods based on information technology (IT). Against this background, the paper suggests ways in which the World Bank, working with other stakeholders, can facilitate the more extensive and more effective use of IT-based tools and methods by SAIs. The impact of COVID-19 has introduced a new important consideration: namely, how IT has helped some SAIs respond with agility and resilience to the unprecedented and completely unforeseen circumstances created by the pandemic |
| Beschreibung: | 1 Online-Ressource |
| DOI: | 10.1596/36515 |
Internformat
MARC
| LEADER | 00000nmm a22000001c 4500 | ||
|---|---|---|---|
| 001 | BV049081079 | ||
| 003 | DE-604 | ||
| 007 | cr|uuu---uuuuu | ||
| 008 | 230731s2021 xxu|||| o||u| ||||||eng d | ||
| 024 | 7 | |a 10.1596/36515 |2 doi | |
| 035 | |a (ZDB-1-WBA)071023909 | ||
| 035 | |a (OCoLC)1392149912 | ||
| 035 | |a (DE-599)KEP071023909 | ||
| 040 | |a DE-604 |b ger |e rda | ||
| 041 | 0 | |a eng | |
| 044 | |a xxu |c XD-US | ||
| 049 | |a DE-12 |a DE-521 |a DE-573 |a DE-523 |a DE-Re13 |a DE-19 |a DE-355 |a DE-703 |a DE-91 |a DE-706 |a DE-29 |a DE-M347 |a DE-473 |a DE-824 |a DE-20 |a DE-739 |a DE-1043 |a DE-863 |a DE-862 | ||
| 110 | 2 | |a World Bank Group |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Supreme Audit Institutions' Use of Information Technology Globally for More Efficient and Effective Audits |
| 264 | 1 | |a Washington, D.C |b The World Bank |c 2021 | |
| 300 | |a 1 Online-Ressource | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b c |2 rdamedia | ||
| 338 | |b cr |2 rdacarrier | ||
| 490 | 0 | |a Other Financial Accountability Study | |
| 520 | 3 | |a Supreme audit institutions (SAIs) recognize the benefits of using technology to improve the quality and impact of their audits. This benefit has further intensified during the COVID-19 pandemic; SAIs with existing technology capacity have continued to perform their role effectively and efficiently. The paper explores how at a global level SAIs are using technology to perform more efficient and more effective audits. It provides a brief overview of how some SAIs are harnessing the possibilities created by advances in technology to develop new, innovative audit methods and procedures. It also seeks to identify the factors inhibiting other SAIs in particular SAIs in developing countries from implementing and using audit methods based on information technology (IT). Against this background, the paper suggests ways in which the World Bank, working with other stakeholders, can facilitate the more extensive and more effective use of IT-based tools and methods by SAIs. The impact of COVID-19 has introduced a new important consideration: namely, how IT has helped some SAIs respond with agility and resilience to the unprecedented and completely unforeseen circumstances created by the pandemic | |
| 650 | 4 | |a Accountability | |
| 650 | 4 | |a Finance and Financial Sector Development | |
| 650 | 4 | |a Financial Regulation and Supervision | |
| 650 | 4 | |a Governance | |
| 650 | 4 | |a Information and Communication Technologies | |
| 650 | 4 | |a Information Technology | |
| 650 | 4 | |a Public Sector Development | |
| 650 | 4 | |a Public Sector Management and Reform | |
| 856 | 4 | 0 | |u https://doi.org/10.1596/36515 |x Verlag |z kostenfrei |3 Volltext |
| 912 | |a ZDB-1-WBA | ||
| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-034342969 | |
Datensatz im Suchindex
| _version_ | 1812671849932259328 |
|---|---|
| adam_text | |
| adam_txt | |
| any_adam_object | |
| any_adam_object_boolean | |
| author_corporate | World Bank Group |
| author_corporate_role | aut |
| author_facet | World Bank Group |
| author_sort | World Bank Group |
| building | Verbundindex |
| bvnumber | BV049081079 |
| collection | ZDB-1-WBA |
| ctrlnum | (ZDB-1-WBA)071023909 (OCoLC)1392149912 (DE-599)KEP071023909 |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| doi_str_mv | 10.1596/36515 |
| format | Electronic eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>00000nmm a22000001c 4500</leader><controlfield tag="001">BV049081079</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="007">cr|uuu---uuuuu</controlfield><controlfield tag="008">230731s2021 xxu|||| o||u| ||||||eng d</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1596/36515</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(ZDB-1-WBA)071023909</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)1392149912</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)KEP071023909</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rda</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="044" ind1=" " ind2=" "><subfield code="a">xxu</subfield><subfield code="c">XD-US</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-12</subfield><subfield code="a">DE-521</subfield><subfield code="a">DE-573</subfield><subfield code="a">DE-523</subfield><subfield code="a">DE-Re13</subfield><subfield code="a">DE-19</subfield><subfield code="a">DE-355</subfield><subfield code="a">DE-703</subfield><subfield code="a">DE-91</subfield><subfield code="a">DE-706</subfield><subfield code="a">DE-29</subfield><subfield code="a">DE-M347</subfield><subfield code="a">DE-473</subfield><subfield code="a">DE-824</subfield><subfield code="a">DE-20</subfield><subfield code="a">DE-739</subfield><subfield code="a">DE-1043</subfield><subfield code="a">DE-863</subfield><subfield code="a">DE-862</subfield></datafield><datafield tag="110" ind1="2" ind2=" "><subfield code="a">World Bank Group</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Supreme Audit Institutions' Use of Information Technology Globally for More Efficient and Effective Audits</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Washington, D.C</subfield><subfield code="b">The World Bank</subfield><subfield code="c">2021</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">Other Financial Accountability Study</subfield></datafield><datafield tag="520" ind1="3" ind2=" "><subfield code="a">Supreme audit institutions (SAIs) recognize the benefits of using technology to improve the quality and impact of their audits. This benefit has further intensified during the COVID-19 pandemic; SAIs with existing technology capacity have continued to perform their role effectively and efficiently. The paper explores how at a global level SAIs are using technology to perform more efficient and more effective audits. It provides a brief overview of how some SAIs are harnessing the possibilities created by advances in technology to develop new, innovative audit methods and procedures. It also seeks to identify the factors inhibiting other SAIs in particular SAIs in developing countries from implementing and using audit methods based on information technology (IT). Against this background, the paper suggests ways in which the World Bank, working with other stakeholders, can facilitate the more extensive and more effective use of IT-based tools and methods by SAIs. The impact of COVID-19 has introduced a new important consideration: namely, how IT has helped some SAIs respond with agility and resilience to the unprecedented and completely unforeseen circumstances created by the pandemic</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Accountability</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Finance and Financial Sector Development</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Financial Regulation and Supervision</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Governance</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Information and Communication Technologies</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Information Technology</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Public Sector Development</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Public Sector Management and Reform</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://doi.org/10.1596/36515</subfield><subfield code="x">Verlag</subfield><subfield code="z">kostenfrei</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-1-WBA</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-034342969</subfield></datafield></record></collection> |
| id | DE-604.BV049081079 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T22:27:58Z |
| indexdate | 2024-10-12T04:03:07Z |
| institution | BVB |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-034342969 |
| oclc_num | 1392149912 |
| open_access_boolean | 1 |
| owner | DE-12 DE-521 DE-573 DE-523 DE-Re13 DE-BY-UBR DE-19 DE-BY-UBM DE-355 DE-BY-UBR DE-703 DE-91 DE-BY-TUM DE-706 DE-29 DE-M347 DE-473 DE-BY-UBG DE-824 DE-20 DE-739 DE-1043 DE-863 DE-BY-FWS DE-862 DE-BY-FWS |
| owner_facet | DE-12 DE-521 DE-573 DE-523 DE-Re13 DE-BY-UBR DE-19 DE-BY-UBM DE-355 DE-BY-UBR DE-703 DE-91 DE-BY-TUM DE-706 DE-29 DE-M347 DE-473 DE-BY-UBG DE-824 DE-20 DE-739 DE-1043 DE-863 DE-BY-FWS DE-862 DE-BY-FWS |
| physical | 1 Online-Ressource |
| psigel | ZDB-1-WBA |
| publishDate | 2021 |
| publishDateSearch | 2021 |
| publishDateSort | 2021 |
| publisher | The World Bank |
| record_format | marc |
| series2 | Other Financial Accountability Study |
| spellingShingle | Supreme Audit Institutions' Use of Information Technology Globally for More Efficient and Effective Audits Accountability Finance and Financial Sector Development Financial Regulation and Supervision Governance Information and Communication Technologies Information Technology Public Sector Development Public Sector Management and Reform |
| title | Supreme Audit Institutions' Use of Information Technology Globally for More Efficient and Effective Audits |
| title_auth | Supreme Audit Institutions' Use of Information Technology Globally for More Efficient and Effective Audits |
| title_exact_search | Supreme Audit Institutions' Use of Information Technology Globally for More Efficient and Effective Audits |
| title_exact_search_txtP | Supreme Audit Institutions' Use of Information Technology Globally for More Efficient and Effective Audits |
| title_full | Supreme Audit Institutions' Use of Information Technology Globally for More Efficient and Effective Audits |
| title_fullStr | Supreme Audit Institutions' Use of Information Technology Globally for More Efficient and Effective Audits |
| title_full_unstemmed | Supreme Audit Institutions' Use of Information Technology Globally for More Efficient and Effective Audits |
| title_short | Supreme Audit Institutions' Use of Information Technology Globally for More Efficient and Effective Audits |
| title_sort | supreme audit institutions use of information technology globally for more efficient and effective audits |
| topic | Accountability Finance and Financial Sector Development Financial Regulation and Supervision Governance Information and Communication Technologies Information Technology Public Sector Development Public Sector Management and Reform |
| topic_facet | Accountability Finance and Financial Sector Development Financial Regulation and Supervision Governance Information and Communication Technologies Information Technology Public Sector Development Public Sector Management and Reform |
| url | https://doi.org/10.1596/36515 |
| work_keys_str_mv | AT worldbankgroup supremeauditinstitutionsuseofinformationtechnologygloballyformoreefficientandeffectiveaudits |