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Contributo dell’audit interno alla performance delle strutture statali

Contributo dell’audit interno alla performance delle strutture statali

Bourahima SANOGO / Oumar Bah

64,50 €
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Editorial:
KS OmniScriptum Publishing
Año de edición:
2025
Materia
Teoría general del derecho
ISBN:
9786207820870
64,50 €
IVA incluido
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Questo lavoro di ricerca fa parte della stesura di una tesi di laurea magistrale in Ingegneria finanziaria, Controllo di gestione e Audit. Ci ha permesso di comprendere il concetto di audit interno, la sua genesi e la sua evoluzione, le sue diverse definizioni secondo le correnti di pensiero e la sua importanza nel miglioramento delle prestazioni delle strutture sia private che pubbliche. Il sistema di audit interno è stato adottato come strumento di valutazione delle strutture pubbliche in Mali a partire dal 2010, con l’attuazione della Strategia nazionale di controllo interno (SNCI). La legge del 2003 consente alle strutture pubbliche di ricorrere ai servizi di un organismo di audit esterno (privato) o interno. Nel nostro caso, il Conservatorio delle Arti e dei Mestieri Multimediali Balla Fasseké Kouyaté, istituto di istruzione superiore dotato di personalità giuridica e autonomia finanziaria, non dispone effettivamente di una struttura di audit interno che gli consenta di verificare le disfunzioni (amministrative, pedagogiche e finanziarie) e di proporre soluzioni per migliorare le prestazioni dei suoi servizi.

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