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Author: Government Accounting Office
Publisher: www.Militarybookshop.CompanyUK
ISBN: 9781780397030
Category : Business & Economics
Languages : en
Pages : 242
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Book Description
Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and attestation engagements.
Author: Government Accounting Office
Publisher: www.Militarybookshop.CompanyUK
ISBN: 9781780397030
Category : Business & Economics
Languages : en
Pages : 242
Get Book Here
Book Description
Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and attestation engagements.
Author: Paul Nicoll
Publisher: Routledge
ISBN: 135195671X
Category : Law
Languages : en
Pages : 223
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Book Description
Exploring the role of public sector audit in emerging democracies and developing countries, this book provides an account of the relationship between the public sector auditor, the legislature and executive government. In particular, it introduces public sector audit's capacity to assess government agencies' compliance with the law and their management of taxpayer or internationally funded programs and services. The volume: ¢ Explores the Australian model of public sector audit. ¢ Provides a definition of a supreme Audit Institution (SAI) and the role and responsibilities of the public sector auditor. ¢ Examines the authority necessary for the SAI to function effectively. ¢ Discusses likely future reform of the SAI's legal framework. ¢ Illustrates how audit can be used to strengthen democratic institutions in emerging market economies. It will be of use to researchers, academics and students interested in the critical issues surrounding audit in general and public sector audit in particular. It will also be a valuable guide to practitioners in this area.
Author: Northern Ireland: Northern Ireland Audit Office
Publisher: The Stationery Office
ISBN: 0102939659
Category : Political Science
Languages : en
Pages : 64
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Book Description
This report examines major weaknesses in the part played by the former Local Enterprise Development Unit (LEDU) in the establishment and oversight of the Emerging Business Trust (EBT). The ETB was created in 1996 with funds of £3 million provided by the International Fund for Ireland and £0.75 million by LEDU, mainly administering a loan fund. In 2000 EBT also established a venture fund, with a total funding of £0.6 million. EBT voluntarily ceased to carry on business in April 2005, and a liquidator was appointed to wind up the affairs of both the loan and venture funds. Invest Northern Ireland (a development agency which assumed the responsibilities of LEDU in 2002) carried out an investigation, which identified a long list of failings: conflicts of interest, especially involving a LEDU board member who was also a partner in MTF Chartered Accountants who were the managing agents of both funds; LEDU's failure to follow its own procedures; normal public sector rules on competitive tendering were not followed; a high level of bad debt (£1.1 million was written off); insufficient monitoring by LEDU. NIAO finds that many of these failings show non-observance of the Public Accounts Committee's recommendations in its report "The proper conduct of public business" (HC 154, 8th report session 1993-94). The poor standards of administration fell far below the normal standards operating elsewhere in the Northern Ireland public sector. Invest Northern Ireland and the Department have undertaken a number of actions and current corporate governance arrangements are very different. NIAO believes there are lessons of relevance here to the wider public sector.
Author: HK Colebatch
Publisher: Routledge
ISBN: 1000256367
Category : Political Science
Languages : en
Pages : 213
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Book Description
It is common (and comforting) to see public policy as the result of careful craft work by expert officials who recognise a problem, identify and evaluate possible responses, and choose the most appropriate strategy the policy cycle'. The reality is more complex and challenging. Many hands are involved in policy-making, not all of them official, they are not all addressing the same problem, they have different ideas about what would be a good answer, and the process is rarely brought to a neat close by a clear decision. The development of policy can resemble firefighting, with players rushing to react to demands for action in areas that are already in crisis, or it can be a less frenetic process of weaving, as they search for an outcome which reflects the concerns of all the stakeholders. Effective participation in the policy process calls for a clear understanding of this complexity and ambiguity. Beyond the Policy Cycle sets policy in this wider context. It recognises that participants in the process are drawn from both government and diverse areas outside government, and looks not at a model' process but rather at how the game is played: how issues rise to prominence, who is actually doing the work, and exactly what it is that they are doing. With detailed Australian case studies, and examining the implications of recent trends in policy such as the outsourcing of service provision, Beyond the Policy Cycle offers students and practitioners a critical and engaged look at the activity of policy that reflects the reality of the policy experience.
Author: Vijay Kumar
Publisher:
ISBN:
Category : Finance, Public
Languages : en
Pages : 466
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Book Description
Author: OECD
Publisher: OECD Publishing
ISBN: 926416751X
Category :
Languages : en
Pages : 110
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Book Description
This report introduces an analytical tool to help readers understand how international drivers of corruption affect governance and corruption at the country level. It provides a means for identifying these drivers and suggests opportunities for international actors to to improve governance.
Author: Alice B. Aiken
Publisher: McGill-Queen's Press - MQUP
ISBN: 0773590226
Category : Medical
Languages : en
Pages : 348
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Book Description
Caring for veterans returning from service is just as important as preparing troops for deployment. Beyond the Line is a collection of current research presented by the Canadian Institute for Military and Veteran Health Research, an organization committed to finding the best solutions to address the range of health issues arising from military service. Bringing together work by defence scientists and researchers and clinicians from several Canadian universities, contributors present their findings on topics such as mental, physical, social, rehabilitative, and occupational health, in addition to combat care. Diverse topics, ranging from technology to programs for children, add depth and dimension. Providing expert insight into healthcare for armed forces, veterans, and their families, Beyond the Line engages the research community towards the common goal of improved healthcare services for Canada's military population.
Author: Bruce Muirhead
Publisher: Wilfrid Laurier Univ. Press
ISBN: 1554583160
Category : Political Science
Languages : en
Pages : 398
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Book Description
The book focuses on the International Development Research Centre as a unique institution that has funded research in the developing South—research proposed and undertaken by Southern researchers—and how, as a result, it has had tremendous impact despite a relatively small budget. The IDRC is much better known in the developing South than in Canada; in many of the roughly 150 countries in which it has provided research funding it has contributed to creating a very positive image of Canada. The centre’s arms-length relationship with Canadian government assistance provides it with enormous freedom and flexibility—it was established in 1970 with its own act under the Trudeau government. The IDRC board is one-half international and one-half Canadian and is the only governmental agency in the world that has this structure, giving them unique insight into Southern development issues. One of the IDRC’s founding principles was its insistence on having Southern researchers decide which projects would be put forward for possible funding, and much care has been taken to avoid “research imperialism” or “colonialism.” An analysis of the path less travelled, but which IDRC found amenable, is fundamental to this history of the centre, and the book highlights the decisions, ideas, and practices that flow from this basic premise.
Author: Mark Moran
Publisher: Melbourne Univ. Publishing
ISBN: 0522868304
Category : History
Languages : en
Pages : 144
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Book Description
How does Indigenous policy signed off in Canberra work—or not—when implemented in remote Aboriginal communities? Mark Moran, Alyson Wright and Paul Memmott have extensive on-the-ground experience in this area of ongoing challenge. What, they ask, is the right balance between respecting local traditions and making significant improvement in the areas of alcohol consumption, home ownership and revitalising cultural practices? Moran, Wright and Memmott have spent years dealing with these pressing issues. Serious Whitefella Stuff tells their side of this complex Australian story.
Author: Joo-Cheong Tham
Publisher: Melbourne Univ. Publishing
ISBN: 0522860206
Category : Political Science
Languages : en
Pages : 235
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Book Description
A healthy democracy relies on a healthy electoral system. Are the ways we run elections and political parties adapting to contemporary challenges and learning from international experience? Drawing together leading political scientists and legal scholars, Electoral Democracy examines pressing debates about the regulation of political finance, parties and representation in Australia. It does so by testing the system and reform proposals against three fundamental; and sometimes conflicting; values: political equality, liberty and integrity. This book will inform and provoke all who take part in and care about Australia's electoral democracy.
