Author: Paul NicollPublisher: Routledge
ISBN: 135195671X
Category : Law
Languages : en
Pages : 223
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: Australia. Parliament. Joint Committee of Public Accounts and Audit
Author: United States. Securities and Exchange Commission
Author: Australia. Department of Defence
Author: United States. Congress. House. Committee on Financial Services. Subcommittee on Oversight and Investigations
Author: Australia. Parliament. House of Representatives
Author: United States. Congress. House. Committee on Appropriations. Subcommittee on Department of Transportation and Related Agencies Appropriations
Author: OECD
Author: United States. Congress. House. Committee on Appropriations. Subcommittee on the Treasury, Postal Service, and General Government Appropriations
Author: United States. Congress. Senate. Committee on Governmental Affairs. Permanent Subcommittee on Investigations