期刊名称：Asian Journal of Business and Management Sciences
电子版ISSN：2047-2528
出版年度：2013
卷号：2
期号：12
页码：40-47
出版社：Society for Business Research Promotion
摘要：Right management of public finances is a very important factor for a functioning democracy. Concept of accountability in public resources is very important in the management of former public. In our country one of simultaneously measuring oversight mechanisms and the manner of spending public money from government institutions, are the annual audit of financial statements audited by the Office of the Auditor General (OAG). Besides, this audit office also provides a large number of recommendations. The purpose of this paper is to study the reasons of failure of the other recommendations by the Office of Auditor General Public institutions and the consequences of failure of these recommendations. Full Text
