Bibliography of internal auditing to December 31, 1955.

Mode of access: Internet.

Cook County, Illinois, School District No. 152.5 : financial statements.

"Pursuant to the requirement of 105 ILCS 5/ IE-130 and IF-130 of the Illinois School Code, enclosed is the School Finance Authority's Annual Report for the Round Lake Area Schools -- District 116 and Hazel Crest School District 152.5 along with copies of the audited financial statements for fiscal year ending June 30, 2003."--Memorandum.

Financial, compliance, and program audit, the Village of Robbins' use of municipal economic development funds.

Report digests or summaries of released audits are available on-line (http://www.state.il.us/auditor).

Management audit of the Department of Central Management Services' 2008 joint procurements of bulk rock salt.

Auditors concluded that some actions taken by CMS for the 2008 joint procurement of bulk rock salt were not in accordance with the Illinois Procurement Code and CMS administrative rules.

Round Lake Area Schools Community Unit District No. 116 : audit report.

"Pursuant to the requirement of 105 ILCS 5/ IE-130 and IF-130 of the Illinois School Code, enclosed is the School Finance Authority's Annual Report for the Round Lake Area Schools -- District 116 and Hazel Crest School District 152.5 along with copies of the audited financial statements for fiscal year ending June 30, 2003."--Memorandum.

Supplementary financial information, special data requirements, and agency functions and planning program at June 30... /

Auditors: Arthur Anderson, 1996 ; Geo S. Olive & Co., 1997 ; Olive, 1998-

The Auditor's Office : its service to the people of Illinois /

Cover title.

[Consolidation and reorganization activities, status and results of internal audit services pursuant to Executive Order 10 (2003)] /

Illinois Executive Order 10 (2003) authorized the consolidation of the internal auditing functions from 26 designated agencies into a single statewide function covering 46 agencies/boards/commissions that report to the Governor. After further consolidation, internal audit coverage has been expanded to 36 agencies.

[Audit of the] Illinois Housing Development Authority.

Title from cover.

[Audit of the] Illinois Industrial Development Authority.

Description based on: 1970/71.

Inspectors general legislation : hearing before the Committee on Governmental Affairs, United States Senate, Ninety-seventh Congress, second session, Part 2, March 25, 1982.

Mode of access: Internet.

Annual Report

Mode of access: Internet.

The Incorporated accountants' year book

Mode of access: Internet.

Capacidades e performance dos Tribunais de Contas no Brasil

O presente estudo visa à análise da relação entre as capacidades, conforme definidas por Brinkerhoff (2010), e a performance das Cortes de Contas brasileiras. As capacidades no atual estudo se referem à quantidade de funcionários de cada Tribunal de Contas, seu orçamento, percentual de servidores do seu quadro efetivo e cumprimento das normas constitucionais quanto a sua formação. A performance foi medida pelas variáveis: “Produtividade”, ou o número de processos julgados ou apreciados pelos Ministros ou Conselheiros; “Iniciativa”, ou seja, quantidade de fiscalizações in loco realizadas; “Valor das multas e débitos imputados”, entendidas como a propensão a punir das Cortes de Contas; e “Grau de rejeição das contas de governo”, que é definida como a razão do número de pareceres prévios rejeitando as contas de governo pelo total de pareceres emitidos. A atual pesquisa parte do estudo de Melo, Pereira e Figueiredo (2009) - que identifica diversas relações entre a estrutura dos Tribunais de Contas e sua atuação - propondo novas variáveis para uma análise mais ampla e real da performance das Cortes de Contas. As hipóteses do estudo foram testadas por meio de regressão estatística utilizando o método de mínimos quadrados. Os dados foram coletados diretamente dos Tribunais de Contas. Os testes realizados confirmaram que a quantidade de recursos humanos de cada Corte influencia positivamente todas as variáveis de performance referidas anteriormente, e que quanto maior o orçamento de cada Tribunal maior sua produtividade, sua iniciativa e o valor das multas e débitos imputados. O presente estudo também comprovou que quanto maior o percentual de servidores do quadro efetivo da Corte de Contas, maior é sua produtividade, o que corrobora as teorias de Evans (2004). A partir dos dados coletados na pesquisa, foi possível verificar que o percentual médio de servidores efetivos nas Corte de Contas é de 69% enquanto nas Cortes Judiciárias esse percentual é de 89%. Isso mostra que há bastante margem para aumento da produtividade dos órgãos de contas. Conclui-se que quanto mais recursos financeiros e humanos disponíveis, e quanto maior o percentual de servidores concursados, mais os Tribunais de Contas são produtivos, sancionadores e proativos.

The use of internal audit by Australian companies

Purpose – The purpose of this study is to explore the voluntary use of internal audit by Australian publicly listed companies and to identify factors that lead listed companies to have an internal audit function. Design/methodology/approach – Drawing on the Institute of Internal Auditors' definition of internal auditing, the paper predicts that internal audit use is associated with factors related to risk management, strong internal controls and strong corporate governance. To test the predictions, the study combines data from a survey of listed companies with information from corporate annual reports. The paper also provides descriptive information on the use of internal audit. Findings – The results indicate that only one-third of the sample companies use internal audit. While size appears to be the dominant driver, there is also a strong association between internal audit and the level of commitment to risk management. However, the study finds only weak support for an association between the use of internal audit and strong corporate governance. Research limitations/implications – A limitation of our study is that some of the variables in the model may not be good proxies for the factors being measured. Refinement of the model and the variables used provides an opportunity for future research. Practical implications – The limited use of internal audit by Australian companies has important implications for sound corporate governance. Originality/value – This is the first study that identifies factors associated with the use of internal audit by Australian listed companies.