Audit In The Public Sector

Author : CAROLYN J.. HAY CORDERY (DAVID C.),David C. Hay
Publisher : Routledge
Page : 120 pages
File Size : 55,7 Mb
Release : 2022-05
Category : Finance, Public
ISBN : 0367650622

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Public Sector Audit by CAROLYN J.. HAY CORDERY (DAVID C.),David C. Hay Pdf

This book provides a concise overview of the current context and types of public sector audit and the varied structures within which public sector audit is practised across the world. It summarises the objectives of public sector audit as well as explores the role of the International Organisation of Supreme Audit Institutions in providing guidance to these. Drawing on public and private sector audit as well as the views of academics and practitioners on public sector audit, it provides a unique research-based guide to the current issues and future challenges in the field.

Author : Plamena Nedyalkova
Publisher : Springer Nature
Page : 266 pages
File Size : 41,6 Mb
Release : 2019-10-17
Category : Law
ISBN : 9783030293291

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Quality of Internal Auditing in the Public Sector by Plamena Nedyalkova Pdf

This book examines key methodological and organizational questions with regard to assessing the quality of internal audits. By studying the status quo of these audits in the public sector, including municipalities, it identifies relevant weaknesses, loopholes and issues. In addition, the book assesses the strengths and weaknesses of the approved control system to explain the reasons why, and conditions under which, internal audits are ineffective, and proposes new metric and non-metric indicators to improve the quality of internal auditing. Given its scope, the book offers a valuable guide for anyone responsible for financial controls and internal audits, and will appeal to students and financial practitioners alike.

Author : Roger Buttery,Robert K. Simpson
Publisher : Unknown
Page : 312 pages
File Size : 52,5 Mb
Release : 1989
Category : Auditing, Internal
ISBN : UCLA:L0054727912

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Audit in the Public Sector by Roger Buttery,Robert K. Simpson Pdf

Author : Carolyn J. Cordery,David C. Hay
Publisher : Routledge
Page : 110 pages
File Size : 53,5 Mb
Release : 2020-11-22
Category : Business & Economics
ISBN : 9780429510304

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Public Sector Audit by Carolyn J. Cordery,David C. Hay Pdf

This book provides a concise overview of the current context and types of public sector audit and the varied structures within which public sector audit is practised across the world. It summarises the objectives of public sector audit as well as explores the role of the International Organisation of Supreme Audit Institutions in providing guidance to these. Drawing on public and private sector audit as well as the views of academics and practitioners on public sector audit, it provides a unique research-based guide to the current issues and future challenges in the field.

Author : Felix Pomeranz
Publisher : Unknown
Page : 344 pages
File Size : 48,8 Mb
Release : 1976
Category : Auditing
ISBN : UOM:35128000287134

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Auditing in the Public Sector by Felix Pomeranz Pdf

Internal auditing guide for public sector management (local government, public works, public administration functions, etc.) in the USA - covers financial management and accounting, budgeting, personnel management, operational management, etc. Select bibliography pp. 315 to 319, flow charts, checklists and sample questionnaires.

Author : Roger Buttery,Chris Hurford,Robert K. Simpson
Publisher : Unknown
Page : 250 pages
File Size : 55,9 Mb
Release : 1993
Category : Electronic
ISBN : 0859417921

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Audit in the Public Sector by Roger Buttery,Chris Hurford,Robert K. Simpson Pdf

Author : Simon Grima,Engin Boztepe
Publisher : Emerald Group Publishing
Page : 364 pages
File Size : 48,8 Mb
Release : 2021-01-18
Category : Business & Economics
ISBN : 9781839095085

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Contemporary Issues in Public Sector Accounting and Auditing by Simon Grima,Engin Boztepe Pdf

Providing a comprehensive account which brings a wide range of countries to the forefront in terms of both comparability and accountability, this study shines a light on the differences in accounting systems between states, and fills a gap in the literature by combining these aspects of public sector accounting and auditing within a single book.

Author : Organisation for Economic Co-operation and Development. Public Management Service
Publisher : OECD
Page : 298 pages
File Size : 44,5 Mb
Release : 1996
Category : Business & Economics
ISBN : UOM:39015040664776

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Performance Auditing and the Modernisation of Government by Organisation for Economic Co-operation and Development. Public Management Service Pdf

This publication considers the relationship between performance auditing and public sector modernisation and the extent to which performance auditing could or should improve the performance of public sector organisations.

Author : Awadhesh Prasad
Publisher : Routledge
Page : 164 pages
File Size : 48,7 Mb
Release : 2018-06-14
Category : Business & Economics
ISBN : 9781351273466

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Environmental Performance Auditing in the Public Sector by Awadhesh Prasad Pdf

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.

Author : Roger Buttery,Robert K. Simpson
Publisher : Unknown
Page : 227 pages
File Size : 52,5 Mb
Release : 1986
Category : Auditing, Internal
ISBN : 0859412725

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Internal Audit in the Public Sector by Roger Buttery,Robert K. Simpson Pdf

Author : I. Brusca,E. Caperchione,S. Cohen,F Manes Rossi
Publisher : Springer
Page : 258 pages
File Size : 43,7 Mb
Release : 2016-02-03
Category : Political Science
ISBN : 9781137461346

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Public Sector Accounting and Auditing in Europe by I. Brusca,E. Caperchione,S. Cohen,F Manes Rossi Pdf

The book provides an overview of the governmental accounting status quo in Europe by analysing the public sector accounting, budgeting and auditing systems in fourteen European countries. IT sheds light on the challenges faced by European countries as they move towards adoption of the European Public Sector Accounting Standards (EPSAS).

Author : Vesna Vašiček,Gorana Roje
Publisher : Springer
Page : 249 pages
File Size : 52,8 Mb
Release : 2019-03-29
Category : Political Science
ISBN : 9783030033538

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Public Sector Accounting, Auditing and Control in South Eastern Europe by Vesna Vašiček,Gorana Roje Pdf

This book comprehensively presents the current practice and further development paths of public sector accounting, auditing and control systems in 7 South Eastern European countries based on the contributions of highly-respected researchers. Each chapter is a study of the territorial organisation, public sector scope, formulation and execution of central government and local and regional self-government budgets, accounting and financial reporting reforms and practice, audit and other oversight (supervision) in the public sector, and challenges in the further development of public sector accounting and auditing of each country. It also provides insights into the challenges that SEE countries are faced with as they move towards the adoption of accrual accounting and the implementation of IPSAS and/or EPSAS, and offers a valuable reference resource for academics, researchers, students, auditors, public administrators, policy makers and standard setters.

Author : Sir John Bourn
Publisher : John Wiley & Sons
Page : 426 pages
File Size : 46,7 Mb
Release : 2008-07-31
Category : Business & Economics
ISBN : 0470725346

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Public Sector Auditing by Sir John Bourn Pdf

Drawing on 20 years of experience as Comptroller and Auditor General, and head of the United Kingdom National Audit Office, Public Sector Auditing: Is it Value for Money? is Sir John Bourn’s own account of the role and influence value for money auditing has in holding governments to account and in helping public bodies improve the ways in which they deliver services. Key features include: In-depth case studies from UK, US, Canada, China, India and Australia; Detailed analysis of complex areas of public expenditure such as health, education, privatisation, regulation, defence and IT; Examples of how auditing can promote positive outcomes rather than negative post mortems. This book is relevant for people working in both the public and private sectors, and should be essential reading for the staff of public sector audit institutions around the world, as well as commercial accountancy firms and students of accountancy, politics, economics and public management.

Author : Anonim
Publisher : Emerald Group Publishing
Page : 240 pages
File Size : 55,9 Mb
Release : 2015-10-16
Category : Business & Economics
ISBN : 9781784416614

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The Public Sector Accounting, Accountability and Auditing in Emerging Economies’ by Anonim Pdf

Volume 15 of Research in Accounting in Emerging Economies focuses on how NPM ideas have been conceptualised, implemented and affected the accounting, accountability and auditing practices in emerging economies characterised by different ideologies, social and political factors.

Author : Peter C. Jones,Jonathon G. Bates
Publisher : Unknown
Page : 426 pages
File Size : 51,6 Mb
Release : 1994
Category : Business & Economics
ISBN : NWU:35556025172214

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Public Sector Auditing by Peter C. Jones,Jonathon G. Bates Pdf

This is a step-by-step guide to forming sophisticated audit opinions in the new streamlined public sector.