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Author: United States Government Accountability Office
Publisher: Lulu.com
ISBN: 0359536395
Category : Reference
Languages : en
Pages : 234
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Book Description
Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
Author: United States Government Accountability Office
Publisher: Lulu.com
ISBN: 0359536395
Category : Reference
Languages : en
Pages : 234
Get Book Here
Book Description
Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
Author: Great Britain: Department for Communities and Local Government
Publisher: The Stationery Office
ISBN: 9780101839327
Category : Political Science
Languages : en
Pages : 214
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Book Description
This Draft Local Audit Bill, sets out the government's vision for the future of local audit. It has been designed to implement the government's commitment to disband the Audit Commission and re-focus audit on helping local people hold their councils and other local public bodies to account for local spending decisions. The aim of this new draft bill is to develop a locally focused audit regime, but one still retaining a high quality of audit of local government spending. The government views the current audit arrangements for local public bodies as inefficient and unnecessarily centralised, which has created a system of weak cost incentives and therefore become too focused on reporting to central government and not local people. The new audit framework will also allow bodies to appoint their own auditors from an open and competitive market. The Bill also gives new responsibilities to the Financial Reporting Council, which will act as the overall regulator for auditors; the National Audit Office, which will set the code of audit practice; and the professional audit bodies will also have a role in regulating and monitoring audits.
Author: United States Government Accountability Office
Publisher: Lulu.com
ISBN: 0359541828
Category : Reference
Languages : en
Pages : 88
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Book Description
Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.
Author: Great Britain. Parliament House of Commons. The Public Accounts Commission
Publisher:
ISBN: 9780215523266
Category :
Languages : en
Pages : 37
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Book Description
In March 2008 the Commission published their resopnse to John Tiner's review of the corporate governance of the National Audit Office. The Government agreed to make provision in the Constitutional Renewal Bill for those parts of our proposals which required legislation.This paper sets out how the Commission's proposals might be taken forward.The draft clauses and explanatory notes embody these proposals and reflect the decision that NAO Board should have nine memebers with a non-executive majority of one and the proposal for a prohibition on a former Comptroller and Auditor General (C & AG) accepting any post in any body which the C & AG has audited or which is in the figt of the Government. Further consideration to the C & AG remuneration. It is acknowledged that the draft clauses will need to be reviewed prior to inclusion in the Constitutional Renewal Bill
Author: David Dewar
Publisher: Oxford University Press
ISBN: 0198790317
Category : Business & Economics
Languages : en
Pages : 314
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Book Description
This book provides a detailed history of the struggle by Parliament and the British public to make the Executive accountable for the use of public funds, from early historical developments through to modern principles and practice.
Author: World Bank Publications
Publisher: World Bank Publications
ISBN: 1464802297
Category : Business & Economics
Languages : en
Pages : 391
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Book Description
This Toolkit provides an overall framework with practical tools and information to help policymakers design and implement corporate governance reforms for state-owned enterprises. It concludes with guidance on managing the reform process, in particular how to prioritize and sequence reforms, build capacity, and engage with stakeholders.
Author: Gregory Francesco Maassen
Publisher: Gregory Maassen
ISBN: 9090125914
Category : Corporate governance
Languages : en
Pages : 228
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Book Description
Author: Anne-Marie McGauran
Publisher: Institute of Public Administration
ISBN: 9781904541301
Category : Business & Economics
Languages : en
Pages : 284
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Book Description
Author: Organisation for Economic Co-operation and Development
Publisher: Org. for Economic Cooperation & Development
ISBN:
Category : Business & Economics
Languages : en
Pages : 236
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Book Description
This publication gives a comparative review of corporate governance practices in relation to state-owned enterprises in OECD countries, including scale and organisation, board composition and functions, relationships with non-state shareholders, the role of stakeholders transparency and disclosure.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264119078
Category :
Languages : en
Pages : 77
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Book Description
This Review of Corporate Governance in Estonia describes the corporate governance setting including the structure and ownership concentration of listed companies and the structure and operation of the state-owned sector.
