Author: Awadhesh Prasad
Publisher: Routledge
ISBN: 9780367856045
Category : Environmental auditing
Languages : en
Pages : 164
Book Description
This book takes a closer look at performance auditing of public sector environmental policies and programs.
Environmental Performance Auditing in the Public Sector
Author: Awadhesh Prasad
Publisher: Routledge
ISBN: 9780367856045
Category : Environmental auditing
Languages : en
Pages : 164
Book Description
This book takes a closer look at performance auditing of public sector environmental policies and programs.
Publisher: Routledge
ISBN: 9780367856045
Category : Environmental auditing
Languages : en
Pages : 164
Book Description
This book takes a closer look at performance auditing of public sector environmental policies and programs.
Environmental Performance Auditing in the Public Sector
Author: Awadhesh Prasad
Publisher: Routledge
ISBN: 1351273469
Category : Business & Economics
Languages : en
Pages : 156
Book Description
Environment and sustainable development challenges are a matter of global concern. Trillions of dollars of mostly public money are invested every year in domestic and international policies and programs to address these challenges. The effectiveness of these policies and programs is critical to environmental sustainability. Performance audits that examine the effectiveness of governmental policies and programs heavily influence their implementation. Despite this, performance auditing in the environment field has received very little academic attention. This book takes a closer look at performance auditing of public sector environmental policies and programs. It examines trends in global environmental performance auditing; and how it is currently practiced drawing on a global survey and case studies from Canada, India and Australia. In doing so, it identifies issues and challenges faced by Supreme Audit Institutions in undertaking these performance audits. This book will be of interest to students, scholars and practitioners of sustainable development, environmental auditing and public sector auditing as well as to donor organisations engaged in these areas.
Publisher: Routledge
ISBN: 1351273469
Category : Business & Economics
Languages : en
Pages : 156
Book Description
Environment and sustainable development challenges are a matter of global concern. Trillions of dollars of mostly public money are invested every year in domestic and international policies and programs to address these challenges. The effectiveness of these policies and programs is critical to environmental sustainability. Performance audits that examine the effectiveness of governmental policies and programs heavily influence their implementation. Despite this, performance auditing in the environment field has received very little academic attention. This book takes a closer look at performance auditing of public sector environmental policies and programs. It examines trends in global environmental performance auditing; and how it is currently practiced drawing on a global survey and case studies from Canada, India and Australia. In doing so, it identifies issues and challenges faced by Supreme Audit Institutions in undertaking these performance audits. This book will be of interest to students, scholars and practitioners of sustainable development, environmental auditing and public sector auditing as well as to donor organisations engaged in these areas.
Performance Auditing
Author: Jeremy Lonsdale
Publisher: Edward Elgar Publishing
ISBN: 0857931806
Category : Business & Economics
Languages : en
Pages : 369
Book Description
'It is time, 15 years on from the coining of the "Audit Explosion", to re-appraise the growth of new forms of auditing. As we move into what might be called "Auditing in Austerity" this book gives us that overview. An extremely well-informed team of authors has been assembled to deliver a comparative analysis that successfully mixes "insider" and "outsider" perspectives. This should be required reading, not just for auditors and their academic hangers-on, but for the wider audience of those interested in contemporary developments in democratic accountability and policymaking.' – Christopher Pollitt, Catholic University of Leuven, Belgium 'This book fills an important gap in the market. At a time when governments around the world face the largest deficits in decades, there is a strong need to reduce public expenditures whilst ensuring greater value for money from public services. This book addresses these concerns and many more. Each of the chapter authors is a senior practitioner and/or an academic who specialises in performance auditing and accountability in modern complex democracies. They explore the nature of the concepts which underlie current practice; set out a variety of institutional structures and processes, and identify the limits of both theory and practice. These make this a book of considerable significance and one which makes an important contribution to our understanding of the democratic process. This is not a narrowly-focused book only of interest to those who specialise in performance auditing. Given the richness of its analysis and the fine-grained understanding of institutions and processes, it has much to say to students of public administration, management and policy analysis. I am confident that this will rapidly become the standard reference for those who are interested in performance auditing.' – Peter M. Jackson AcSS, University of Leicester, UK 'What a good read. Insightful and challenging. It is likely to incite a lot of discussion on the wide-ranging views from the very well-informed and qualified contributors, not least from those who actually have to implement the findings and recommendations of performance audit reports. The focus is rightly on accountability for performance not only in achieving government program objectives in an economic, efficient and effective manner, but also on the audit institutions themselves. It should be welcomed by the public sector and particularly by the parliamentary institutions concerned with achieving accountability for government performance.' – Pat Barrett AO, Australian National University and former Australian Auditor-General (1995–2005) 'This book is a much welcome tonic for public administration. It is one of the few books that explicitly focus on how audit institutions carry out their performance auditing responsibilities. While auditors will likely read this, the authors have geared the book to a broader readership, including public managers who are often the subject of performance audits.' – From the foreword by Paul Posner, George Mason University, US This state-of-the-art book examines the development of performance audit, drawing on the experience in a number of different countries, including the United Kingdom, the United States, Australia, the Netherlands, and Belgium. The expert contributors identify the trajectory of performance audit, examine how it is conducted and consider what it is contributing to effective government. They conclude that, in the face of new challenges, performance auditors should focus both on their core responsibilities to ensure accountability, and continue to develop more insightful and sophisticated approaches to enable them to assess the growing complexity of the delivery of public services. By doing so, they can continue to play a valuable role in democratic accountability. Providing an up-to-date overview and discussion of performance audit, this highly topical book will appeal to all those working within audit, academics working in the fields of public management and public administration, as well practitioners in and close to state audit institutions. Members of Parliament, evaluators, internal auditors, researchers, policy analysts and consultants will also find this book invaluable.
Publisher: Edward Elgar Publishing
ISBN: 0857931806
Category : Business & Economics
Languages : en
Pages : 369
Book Description
'It is time, 15 years on from the coining of the "Audit Explosion", to re-appraise the growth of new forms of auditing. As we move into what might be called "Auditing in Austerity" this book gives us that overview. An extremely well-informed team of authors has been assembled to deliver a comparative analysis that successfully mixes "insider" and "outsider" perspectives. This should be required reading, not just for auditors and their academic hangers-on, but for the wider audience of those interested in contemporary developments in democratic accountability and policymaking.' – Christopher Pollitt, Catholic University of Leuven, Belgium 'This book fills an important gap in the market. At a time when governments around the world face the largest deficits in decades, there is a strong need to reduce public expenditures whilst ensuring greater value for money from public services. This book addresses these concerns and many more. Each of the chapter authors is a senior practitioner and/or an academic who specialises in performance auditing and accountability in modern complex democracies. They explore the nature of the concepts which underlie current practice; set out a variety of institutional structures and processes, and identify the limits of both theory and practice. These make this a book of considerable significance and one which makes an important contribution to our understanding of the democratic process. This is not a narrowly-focused book only of interest to those who specialise in performance auditing. Given the richness of its analysis and the fine-grained understanding of institutions and processes, it has much to say to students of public administration, management and policy analysis. I am confident that this will rapidly become the standard reference for those who are interested in performance auditing.' – Peter M. Jackson AcSS, University of Leicester, UK 'What a good read. Insightful and challenging. It is likely to incite a lot of discussion on the wide-ranging views from the very well-informed and qualified contributors, not least from those who actually have to implement the findings and recommendations of performance audit reports. The focus is rightly on accountability for performance not only in achieving government program objectives in an economic, efficient and effective manner, but also on the audit institutions themselves. It should be welcomed by the public sector and particularly by the parliamentary institutions concerned with achieving accountability for government performance.' – Pat Barrett AO, Australian National University and former Australian Auditor-General (1995–2005) 'This book is a much welcome tonic for public administration. It is one of the few books that explicitly focus on how audit institutions carry out their performance auditing responsibilities. While auditors will likely read this, the authors have geared the book to a broader readership, including public managers who are often the subject of performance audits.' – From the foreword by Paul Posner, George Mason University, US This state-of-the-art book examines the development of performance audit, drawing on the experience in a number of different countries, including the United Kingdom, the United States, Australia, the Netherlands, and Belgium. The expert contributors identify the trajectory of performance audit, examine how it is conducted and consider what it is contributing to effective government. They conclude that, in the face of new challenges, performance auditors should focus both on their core responsibilities to ensure accountability, and continue to develop more insightful and sophisticated approaches to enable them to assess the growing complexity of the delivery of public services. By doing so, they can continue to play a valuable role in democratic accountability. Providing an up-to-date overview and discussion of performance audit, this highly topical book will appeal to all those working within audit, academics working in the fields of public management and public administration, as well practitioners in and close to state audit institutions. Members of Parliament, evaluators, internal auditors, researchers, policy analysts and consultants will also find this book invaluable.
Government Auditing Standards - 2018 Revision
Author: United States Government Accountability Office
Publisher: Lulu.com
ISBN: 0359536395
Category : Reference
Languages : en
Pages : 234
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.
Publisher: Lulu.com
ISBN: 0359536395
Category : Reference
Languages : en
Pages : 234
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.
Performance Or Compliance?
Author: Christopher Pollitt
Publisher: Oxford University Press on Demand
ISBN: 9780198296003
Category : Business & Economics
Languages : en
Pages : 248
Book Description
Performance audit, as practised by national audit offices, is a relatively recent and rapidly developing set of activities. Auditors claim to have moved beyond issues of compliance and regularity and to be able directly to investigate the efficiency and effectiveness of public programmes,projects, and institutions. These are developments with considerable implications for both democratic accountablility and managerial efficiency. Until now they have received little independent scrutiny, but in this book an international team of researchers analyses the growth of performance audit in five countries: France,Finland, The Netherlands, Sweden, and the UK. It is argued that audit offices face a series of strategic choices, and that in different countries they have thus far chosen somewhat different trajectories.
Publisher: Oxford University Press on Demand
ISBN: 9780198296003
Category : Business & Economics
Languages : en
Pages : 248
Book Description
Performance audit, as practised by national audit offices, is a relatively recent and rapidly developing set of activities. Auditors claim to have moved beyond issues of compliance and regularity and to be able directly to investigate the efficiency and effectiveness of public programmes,projects, and institutions. These are developments with considerable implications for both democratic accountablility and managerial efficiency. Until now they have received little independent scrutiny, but in this book an international team of researchers analyses the growth of performance audit in five countries: France,Finland, The Netherlands, Sweden, and the UK. It is argued that audit offices face a series of strategic choices, and that in different countries they have thus far chosen somewhat different trajectories.
Handbook on Performance Management in the Public Sector
Author: Deborah Blackman
Publisher: Edward Elgar Publishing
ISBN: 1789901200
Category : Political Science
Languages : en
Pages : 352
Book Description
This timely Handbook examines performance management research specific to the public sector and its contexts, and provides suggestions for future developments in the field. It demonstrates the need for performance management to be reconceptualized as a core component of business both within and across organizations, and how it must be embedded in both strategic decision-making and as a day-to-day leadership and management practice in order to be effective.
Publisher: Edward Elgar Publishing
ISBN: 1789901200
Category : Political Science
Languages : en
Pages : 352
Book Description
This timely Handbook examines performance management research specific to the public sector and its contexts, and provides suggestions for future developments in the field. It demonstrates the need for performance management to be reconceptualized as a core component of business both within and across organizations, and how it must be embedded in both strategic decision-making and as a day-to-day leadership and management practice in order to be effective.
Environmental Management
Author: Chris Barrow
Publisher: Taylor & Francis
ISBN: 1040010938
Category : Science
Languages : en
Pages : 441
Book Description
This comprehensively updated third edition explores the nature and role of environmental management and offers an introduction to this rapidly expanding and changing field. It focuses on challenges and opportunities, and core concepts including sustainable development. The book is divided into five parts: Part I (Introduction to Environmental Management): four introductory chapters cover the justification for environmental management, its theory, scope, goals and scientific background Part II (Practice): explores environmental management in economics, law and business and environmental management’s relation with environmentalism, international agreements and monitoring Part III (Global Challenges and Opportunities): examines resources, challenges and opportunities, both natural and human-caused or human-aggravated Part IV (Responses to Global Challenges and Opportunities): explores mitigation, vulnerability, resilience, adaptation and how technology, social change and politics affect responses to challenges Part V (The Future): the final chapter considers the way ahead for environmental management in the future. With its well-structured coverage, effective illustrations and foundation for further, more-focused interest, this book is easily accessible to all. It is an essential reference for undergraduates and postgraduates studying environmental management and sustainability, and an important resource for many students on courses including environmental science, environmental studies and human geography.
Publisher: Taylor & Francis
ISBN: 1040010938
Category : Science
Languages : en
Pages : 441
Book Description
This comprehensively updated third edition explores the nature and role of environmental management and offers an introduction to this rapidly expanding and changing field. It focuses on challenges and opportunities, and core concepts including sustainable development. The book is divided into five parts: Part I (Introduction to Environmental Management): four introductory chapters cover the justification for environmental management, its theory, scope, goals and scientific background Part II (Practice): explores environmental management in economics, law and business and environmental management’s relation with environmentalism, international agreements and monitoring Part III (Global Challenges and Opportunities): examines resources, challenges and opportunities, both natural and human-caused or human-aggravated Part IV (Responses to Global Challenges and Opportunities): explores mitigation, vulnerability, resilience, adaptation and how technology, social change and politics affect responses to challenges Part V (The Future): the final chapter considers the way ahead for environmental management in the future. With its well-structured coverage, effective illustrations and foundation for further, more-focused interest, this book is easily accessible to all. It is an essential reference for undergraduates and postgraduates studying environmental management and sustainability, and an important resource for many students on courses including environmental science, environmental studies and human geography.
ACCA Options P7 Advanced Audit and Assurance (International) Passcards 2014
Author: BPP Learning Media
Publisher: BPP Learning Media
ISBN: 1472711912
Category : Business & Economics
Languages : en
Pages : 161
Book Description
The P7 Passcards are a handy, A6 sized, spiral bound revision tool which you can carry with you to revise wherever, whenever. They summarise the key elements of the P7 syllabus into concise points and include many diagrams to help you memorise information and consolidate your knowledge. They also highlight topical issues and current developments.
Publisher: BPP Learning Media
ISBN: 1472711912
Category : Business & Economics
Languages : en
Pages : 161
Book Description
The P7 Passcards are a handy, A6 sized, spiral bound revision tool which you can carry with you to revise wherever, whenever. They summarise the key elements of the P7 syllabus into concise points and include many diagrams to help you memorise information and consolidate your knowledge. They also highlight topical issues and current developments.
Government auditing standards guidance on GAGAS requirements for continuing professional education : by the Comptroller General of the United States.
Author:
Publisher: DIANE Publishing
ISBN: 1428931023
Category :
Languages : en
Pages : 32
Book Description
Publisher: DIANE Publishing
ISBN: 1428931023
Category :
Languages : en
Pages : 32
Book Description
The Routledge Handbook of Integrated Reporting
Author: Charl de Villiers
Publisher: Routledge
ISBN: 1000070352
Category : Business & Economics
Languages : en
Pages : 487
Book Description
This timely handbook provides a current and comprehensive examination of integrated reporting, both practical and research-based. It offers insights and different perspectives from more than 60 authors, including representatives of the International Integrated Reporting Council, Integrated Reporting Committee of South Africa, professional bodies and audit firms, as well as leading academics in the fields of integrated reporting, sustainability reporting and corporate social responsibility. This collected work provides an in-depth review of the development of integrated reporting, with a focus on the interpretation and guidance provided by the International Integrated Reporting Council. It encourages the development of new thinking and research topics in the area of integrated reporting (such as links between integrated reporting and reports focused on financial and corporate social responsibility matters), as well as showcasing how integrated reporting issues are seen and practiced in different parts of the world. The chapters include reviews of the most recent research, practitioner viewpoints, conceptual pieces, case studies and disclosure analyses. Accessible and engaging, this handbook will be an invaluable overview for those new to the field or those who are interested in ensuring they are up to date with its developments, as well as those who are concerned with how to construct an integrated report.
Publisher: Routledge
ISBN: 1000070352
Category : Business & Economics
Languages : en
Pages : 487
Book Description
This timely handbook provides a current and comprehensive examination of integrated reporting, both practical and research-based. It offers insights and different perspectives from more than 60 authors, including representatives of the International Integrated Reporting Council, Integrated Reporting Committee of South Africa, professional bodies and audit firms, as well as leading academics in the fields of integrated reporting, sustainability reporting and corporate social responsibility. This collected work provides an in-depth review of the development of integrated reporting, with a focus on the interpretation and guidance provided by the International Integrated Reporting Council. It encourages the development of new thinking and research topics in the area of integrated reporting (such as links between integrated reporting and reports focused on financial and corporate social responsibility matters), as well as showcasing how integrated reporting issues are seen and practiced in different parts of the world. The chapters include reviews of the most recent research, practitioner viewpoints, conceptual pieces, case studies and disclosure analyses. Accessible and engaging, this handbook will be an invaluable overview for those new to the field or those who are interested in ensuring they are up to date with its developments, as well as those who are concerned with how to construct an integrated report.