000			01118pab a2200157 454500
008			180718b2013 xxu||||| |||| 00| 0 eng d
100			_aAikins, Stephen Kwamena
245			_aGovernment internal audits: the determinants of quality supervisory review of audit documentation
260			_c2013
300			_ap.673-685.
520			_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.
650			_aAudit
773			_aInternational Journal of Public Administration
908			_aN
909			_a103444
999			_c103440 _d103440