ISSN: 2222-6990
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The purpose of the study is to identify factors impacting the effectiveness of financial audit services on police department of Abu Dhabi, UAE and proposing a conceptual framework.State owned companies and institutions are required by law in several jurisdictions to have their affairs examined by a public sector auditor. In many countries, public sector audits are conducted under the supervision of the auditor general which is an institute responsible for strengthening public sector accountability and governance and promoting transparency. Public sector audit therefore goes a step further than the financial audit of private organizations which primarily focuses on the reliability of financial statements. Based upon a case study of a large public sector in UAE, the paper proposing a framework with the factors such as technical qualification of audit stuffs, mechanism of financial regulatory body, monitoring mechanism, and compliance with IPSAS those influence on the effectiveness of both internal and external audit. In the further study we will examine the level of effectiveness. As the research scope is limited so the generalizability of conclusion is limited too.
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In-Text Citation: (Alshamsi, Karim, & Hossain, 2019)
To Cite this Article: Alshamsi, H. S. A. A., Karim, A. M., & Hossain, M. I. (2019). Effectiveness of Public Sector Financial Audit on Police Department of Abu Dhabi, UAE: Proposition of a Conceptual Framework. International Journal of Academic Research in Business and Social Sciences, 9(5), 647–659.
Copyright: © 2019 The Author(s)
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