Quis custodiet ipsons custodes: a case for peer reviews of Supreme Audit Institutions.
Κραμβία-Καπαρδή, Μαρία
An earlier version of the paper was presented at the 27th European Accounting Association Congress, 2004 (1-3 April, 2004) held in Prague, Czech Republic. This version of the paper was submitted in 2004.
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Abstract -- Introduction -- Oversight of SAIs: A literature review -- 1960 Constitution of the Republic of Cyprus, Chapter II, Article 115 -- Difficulties in the changing role of public sector auditing -- Time to be proactive rather than wait for the crisis -- The reasons of regulation -- Making self-regulation effective -- The Proposal Statutory Audit Quality Assurance Review Panels (SAQARP) Model -- Conclusions -- Bibliography.
Maria Krambia Kapardis
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International Organization of Supreme Audit Institutions
