External Fiscal Audit In The Public Sector Of Six Selected English Speaking Countries In Africa

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Legal Assistance to Developing Countries

Author : Sevastik
Publisher : Martinus Nijhoff Publishers
Page : 277 pages
File Size : 40,8 Mb
Release : 2023-09-20
Category : Law
ISBN : 9789004632851

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Legal Assistance to Developing Countries by Sevastik Pdf

Since the early 1960s an essential ingredient of Sweden's international development aid has been focused on democracy and human rights issues and Sweden has been refining its policy continuously within this area. Today this policy has reached a certain degree of sophistication and therefore a natural focal point is on the development of the rule of law in various recipient countries. When and why was it introduced in Swedish development assistance? What does it actually entail? These and other issues related to assistance within the legal sector are discussed in this anthology written by university professors, researchers and lecturers from various law faculties and institutions in Sweden familiar with the developmental work which is channelled through the Swedish International Development Co-operation Agency (SIDA). It encapsulates both actual conditions and ideas outlining future perspectives.

Selected Library Acquisitions

Author : University of Illinois at Urbana-Champaign
Publisher : Unknown
Page : 578 pages
File Size : 53,5 Mb
Release : 1981
Category : Africa
ISBN : UIUC:30112027743506

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Selected Library Acquisitions by University of Illinois at Urbana-Champaign Pdf

Joint Acquisitions List of Africana

Author : Anonim
Publisher : Unknown
Page : 752 pages
File Size : 49,5 Mb
Release : 1982
Category : Africa
ISBN : UOM:39015065230628

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Joint Acquisitions List of Africana by Anonim Pdf

Africa Development

Author : Anonim
Publisher : Unknown
Page : 560 pages
File Size : 42,6 Mb
Release : 1981
Category : Africa
ISBN : STANFORD:36105008359015

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Africa Development by Anonim Pdf

A quarterly journal of the Council for the Development of Economic and Social Research in Africa = Revue trimestrielle du conseil pour le développement de la recherche economique et sociale en Afrique.

Public Expenditure Management in Francophone Africa

Author : Mr. Yaya Moussa
Publisher : International Monetary Fund
Page : 40 pages
File Size : 48,5 Mb
Release : 2004-03-01
Category : Business & Economics
ISBN : 9781451893441

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Public Expenditure Management in Francophone Africa by Mr. Yaya Moussa Pdf

There are strong similarities between the French and French-inspired African PEM systems in terms of the legal setting, rules, and procedures. However, there are differences in practice, particularly in accounting and reporting, audit, and external control. Among the African countries themselves, there are many common features but also marked differences in audit and external control.

Auditing Good Government in Africa

Author : M. Gustavson
Publisher : Springer
Page : 214 pages
File Size : 48,9 Mb
Release : 2014-01-22
Category : Social Science
ISBN : 9781137282729

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Auditing Good Government in Africa by M. Gustavson Pdf

This book gives a comprehensive overview of the literature on development in Sub-Saharan Africa, and challenges the notions of African public officials presented there. It focuses on public audit institutions and offers rich empirical research results, which contradicts many assumptions made in the literature on development in Sub-Saharan Africa.

Local Public Financial Management

Author : Anwar Shah
Publisher : World Bank Publications
Page : 290 pages
File Size : 54,7 Mb
Release : 2007
Category : Political Science
ISBN : 9780821369388

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Local Public Financial Management by Anwar Shah Pdf

Transparent and prudent local financial management has come to be recognized as critical to the integrity of local public sector and to gaining and retaining trust of local residents. Such integrity and trust is sometimes lacking in some local governments in developing countries, especially in the Africa region. This volume attempts to provide practical guidance to local governments interested in establishing sound financial management systems. Leading international experts have contributed to all relevant aspects of local public financial management - cash management, internal controls, accounts, audits, and debt management.

A Comparison Between Two Public Expenditure Management Systems in Africa

Author : Ian Lienert
Publisher : International Monetary Fund
Page : 42 pages
File Size : 54,9 Mb
Release : 2003
Category : Business & Economics
ISBN : UCSD:31822033071168

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A Comparison Between Two Public Expenditure Management Systems in Africa by Ian Lienert Pdf

This paper assesses the advantages and disadvantages of the French and British public expenditure management systems as used in Africa. The main differences are in budget execution and government accounting. In both francophone and anglophone Africa, there are common weaknesses in the application of the inherited systems, which appear to dominate any distinct features of the individual systems. Desirable reforms in both systems will only be successful if they are accompanied by measures that enhance the accountability of those who operate the systems, including enforcing the rules embodied in existing or reformed regulatory frameworks.

Svensk bokförteckning

Author : Anonim
Publisher : Unknown
Page : 760 pages
File Size : 44,8 Mb
Release : 1982
Category : Sweden
ISBN : UOM:39015055050804

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Svensk bokförteckning by Anonim Pdf

The Accountant

Author : Anonim
Publisher : Unknown
Page : 986 pages
File Size : 54,9 Mb
Release : 1982
Category : Accounting
ISBN : UOM:35128000562932

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The Accountant by Anonim Pdf

Public Sector Audit

Author : CAROLYN J.. HAY CORDERY (DAVID C.),David C. Hay
Publisher : Routledge
Page : 120 pages
File Size : 41,6 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.

External Audit Arrangements at Central Banks

Author : Mr.Atilla Arda,Martin Gororo,Joanna Grochalska,Mowele Mohlala
Publisher : International Monetary Fund
Page : 42 pages
File Size : 53,7 Mb
Release : 2018-09-11
Category : Business & Economics
ISBN : 9781484375501

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External Audit Arrangements at Central Banks by Mr.Atilla Arda,Martin Gororo,Joanna Grochalska,Mowele Mohlala Pdf

This paper takes stock of external audit arrangements at central banks. Its focus is on the annual audit of central bank financial statements, as well as legal and institutional measures that support audit quality and independence. The paper outlines good practices in these areas and provides a summary of actual practices observed based on a review of audited financial statements and central bank legislation. While the audit frameworks for central banks differ depending on their legal and institutional circumstances, central banks’ external audits increasingly follow international standards. Most of them are audited by auditors with international affiliations and embrace modern governance structures that provide for audit oversight. However, the paper also notes that a sizeable number of central banks do not publish the audit results in a timely manner, which leaves room for improvement in transparency practices.

Managing Conflict of Interest in the Public Sector

Author : Howard Whitton
Publisher : Org. for Economic Cooperation & Development
Page : 120 pages
File Size : 54,5 Mb
Release : 2005
Category : Business & Economics
ISBN : UOM:39015062439727

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Managing Conflict of Interest in the Public Sector by Howard Whitton Pdf

Conflicts of interest in both the public and private sectors have become a major matter of public concern world-wide. The OECD Guidelines define a conflict of interest as occurring when a public official has private-capacity interests which could improperly influence the performance of their official duties and responsibilities. However, identifying a specific conflict of interest in practice can be difficult. And resolving the conflicting interests appropriately in a particular case is something that most people find even more challenging. The Toolkit focuses on specific techniques, resources and strategies for: Identifying, managing and preventing conflict-of-interest situations more effectively; and Increasing integrity in official decision-making, which might be compromised by a conflict of interest. This Toolkit provides non-technical, practical help to enable officials to recognise problematic situations and help them to ensure that integrity and reputation are not compromised. The tools themselves are provided in generic form. They are based on examples of sound conflict-of-interest policy and practice drawn from various OECD member and non-member countries. They have been designed for adaptation to suit countries with different legal and administrative systems. FURTHER READING: Managing Conflict of Interest in the Public Service: OECD Guidelines and Country Experiences