01046pab a2200121 454500008004000000100002800040245010200068260000900170300001500179520066900194650001000863773005100873180718b2013   xxu||||| |||| 00| 0 eng d  aAikins, Stephen Kwamena  aGovernment internal audits: the determinants of quality supervisory review of audit documentation  c2013  ap.673-685.  aThis study investigates the factors that impact the quality of government internal audit workpaper review. Numerous concerns have been expressed about the quality of government audits in recent years. The audit workpaper review helps to ensure public officials rely on accurate audit reports and recommendations. A survey was sent to local government chief auditors in the United States to learn about their audit and audit review processes. Survey analysis reveals the quality of audit workpaper review is a function of auditor training, audit client cooperation, audit departments' budget size, auditor consulting engagements with the clients, etc. - Reproduced.  aAudit  aInternational Journal of Public Administration