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Advancing a Holistic Framework for Classifying SAI Performance Audit Impact Factors: Integrated Scientific Assumptions
Published 2024-05-01“…The identified factors are aggregated according to their characteristics, meaning, or nature, and are divided into ten pillars: accountability, context, legitimacy, political overtones, quality of the performance audit, social relations, stakeholders, logic of public administration, the multifunctional activity of performance audit, and the individual. …”
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