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.
ADAA. (2014). ADAA Accountability Report 2014. Retrieved from
:https://www.slideshare.net/adaauae/adaa-accountability-report-2014
Acheampong, F. (2016). Examination of accounting procedures and practices adopted by Ghana Water Company Limited
Alleyne, P., & Howard, M. (2004), An exploratory study of auditors ’ responsibility for fraud detection in Barbados, Managerial Auditing Journal, 20(3), pp. 284-303.
Butt, C. and Palmer, T (1985). Value for Money; Cases and Concepts, New York: John Wiley and Sons.
Cabral, S., & Lazzarini, S. G. (2014). The “guarding the guardians” problem: An analysis of the organizational performance of an internal affairs division. Journal of Public Administration Research and Theory, 25(3), 797-829.
Charron, N., Dahlström, C., & Lapuente, V. (2010). No Law without a State. QoG Working Paper Series, 2010(12), 12.
Carlson, D. E., Cowen, J. M., & Fleming, D. J. (2013). Third-Party governance and performance measurement: A case study of publicly funded private school vouchers. Journal of Public Administration Research and Theory, 24(4), 897-922.
Dittenhofer, M. (2001). Internal auditing effectiveness: an expansion of present methods. Managerial Auditing Journal, 16(8), 443-450.
Mihret, G. D., & Yismaw, W. A. (2007). Internal audit effectiveness: an Ethiopian public sector case study. Managerial auditing journal, 22(5), 470-484.
Jones, T., and Prowle, M. (2008).Health Service Finance London: Certified Accountants Education Trust.
Tricker, R. B., & Tricker, R. I. (2015). Corporate governance: Principles, policies, and practices: Oxford University Press, USA
Bogt, T. H., & Tillema, S. (2016). Accounting for trust and control: Public sector partnerships in the arts. Critical Perspectives on Accounting, 37, 5-23. doi:
http://doi.org/10.1016/j.cpa.2015.10.002
Said, J., Alam, M. M., & Khalid, M. (2016). Relationship between Good Governance and Integrity System: Empirical Study on the Public Sector of Malaysia. Humanomics. Vol. 32(2), pp. 152-292
Othman, R., Aris, N. A., Mardziyah, A., Zainan, N., & Amin, N. M. (2015). Fraud Detection and Prevention Methods in the Malaysian Public Sector: Accountants’ and Internal Auditors’ Perceptions. Procedia Economics and Finance, 28, 59-67. doi: https://doi.org/10.1016/S2212-5671(15)01082-5
Okpala, K. E. (2012), Audit Committee and Integrity of Financial Statements: A Preventive Mechanism for Corporate Failure, Australian Journal of Business and Management Research, 2(08), pp. 32-40.
Power, M. (1999). The Audit Society. Rituals of Verification. (2ed). Oxford: Oxford University Press.
Mansour, A. M. E. (2016), “Population Imbalance and Immigration as a Public Policy Problem in the United Arab Emirates.” Pp. 308-328 in Besharov, D. J., and Lopez, M. H. eds. Adjusting to a World in Motion: Trends in Global Migration and Migration Policy. New York: Oxford University Press.
Nobes, C. (2011). IFRS practices and the persistence of accounting system
classification. Abacus, 47(3), 267-283.
Rutherford, A. (2014). Organizational Turnaround and Educational Performance: The Impact of Performance-Based Monitoring Analysis Systems. American Review of Public Administration, 44 (4): 440-458.
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)
Published by Human Resource Management Academic Research Society (www.hrmars.com)
This article is published under the Creative Commons Attribution (CC BY 4.0) license. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this license may be seen at: http://creativecommons.org/licences/by/4.0/legalcode
