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Author : Anonim
Publisher : Unknown
Page : 342 pages
File Size : 44,9 Mb
Release : 2007
Category : Auditing
ISBN : IND:30000117321525
Author : United States Government Accountability Office
Publisher : Lulu.com
Page : 234 pages
File Size : 44,7 Mb
Release : 2019-03-24
Category : Reference
ISBN : 9780359536399
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.
Author : Carolyn J. Cordery,David C. Hay
Publisher : Routledge
Page : 110 pages
File Size : 50,9 Mb
Release : 2020-11-22
Category : Business & Economics
ISBN : 9780429510304
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 : United States. General Accounting Office
Publisher : Unknown
Page : 36 pages
File Size : 50,9 Mb
Release : 2001
Category : Finance, Public
ISBN : STANFORD:36105111386731
Author : Anonim
Publisher : DIANE Publishing
Page : 30 pages
File Size : 40,6 Mb
Release : 2024-07-01
Category : Electronic
ISBN : 9781428947887
Author : Laurence Ferry,Pasquale Ruggiero
Publisher : Emerald Group Publishing
Page : 215 pages
File Size : 51,8 Mb
Release : 2022-06-15
Category : Business & Economics
ISBN : 9781801170871
Through a comparative analysis of the development of auditing practices in governments across the globe, Auditing Practices in Local Governments: An International Comparison provides a contemporary overview of public sector auditing practices at both local and state level.
Author : Government Accounting Office,U.S. Government
Publisher : www.Militarybookshop.CompanyUK
Page : 242 pages
File Size : 46,9 Mb
Release : 2012
Category : Business & Economics
ISBN : 1780397038
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 : Awadhesh Prasad
Publisher : Routledge
Page : 164 pages
File Size : 45,9 Mb
Release : 2018-06-14
Category : Business & Economics
ISBN : 9781351273466
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 : Jeremy Lonsdale,Peter Wilkins,Tom Ling
Publisher : Edward Elgar Publishing
Page : 369 pages
File Size : 50,7 Mb
Release : 2011-01-01
Category : Business & Economics
ISBN : 9780857931801
'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.
Author : Andrew Gray
Publisher : Routledge
Page : 191 pages
File Size : 40,5 Mb
Release : 2020-03-12
Category : Business & Economics
ISBN : 9781000676044
As governments the world over work to sustain public policy and develop much needed policy initiatives, there is increasing need for better budgetary management and sound evaluation of both past and prospective policies. Budgeting, Auditing, and Evaluation presents in-depth, comparative examinations of budgetary processes in seven major Western governments (United States, United Kingdom, Germany, Canada, Spain, Sweden, and Finland). Contributors focus specifically on the important links between budgeting, auditing, and policy evaluation. The authors identify both commonalities and divergences and make comparative statements of the consequences of these for the policy process.
Author : Anonim
Publisher : Unknown
Page : 360 pages
File Size : 51,6 Mb
Release : 2010
Category : Auditing
ISBN : UIUC:30112108431476
Author : U. S. Government Office,Comptroller United States
Publisher : Unknown
Page : 240 pages
File Size : 47,5 Mb
Release : 2013-01-29
Category : Business & Economics
ISBN : 1482311372
GAO-12-331G - "Government Auditing Standards" (commonly referred to as the "GAO Yellow Book"): 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 objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2011 revision of Government Auditing Standards 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 provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. The 2011 revision of Government Auditing Standards (the "GAO Yellow Book") represents a modernized version of the standards, taking into account recent changes in other auditing standards, including international standards. This revision supersedes the 2007 revision. It contains the following major changes from the 2007 revision that reinforce the principles of transparency and accountability and provide the framework for high-quality government audits that add value. A conceptual framework for independence was added to provide a means for auditors to assess their independence for activities that are not expressly prohibited in the standards. This more principles-based approach to analyzing independence provides the framework for auditors to assess the unique facts and circumstances that arise during their work. This revision drops discussion surrounding certain AICPA Statements on Auditing Standards (SAS) and Statements on Standards for Attestation Engagements (SSAE) requirements that were incorporated by reference and included in the 2007 revision, as the standards have converged in those areas. The definition of validity as an aspect of the quality of evidence has been clarified for performance audits. Effective with the implementation dates for the 2011 revision of Government Auditing Standards, GAO is also retiring Government Auditing Standards: Answers to Independence Standard Questions (GAO-02-870G, July 2002). This revision of the standards has gone through an extensive deliberative process, including public comments and input from the Comptroller General's Advisory Council on Government Auditing Standards. The Advisory Council generally consists of about 25 experts in financial and performance auditing and reporting drawn from federal, state, and local government; the private sector; and academia. The views of all parties were thoroughly considered in finalizing the standards. The 2011 revision of Government Auditing Standards will be effective for financial audits and attestation engagements for periods ending on or after December 15, 2012, and for performance audits beginning on or after December 15, 2011.
Author : Government Accountability Office (U.S.)
Publisher : Government Accountability Office
Page : 0 pages
File Size : 52,5 Mb
Release : 2012-03-08
Category : Business & Economics
ISBN : 0160901049
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 objective analysis and information needed to make decisions necessary to help create a better future. The professional standards presented in this 2011 revision of Government Auditing Standards provides 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 provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. The 2011 revision of Government Auditing Standards represents a modernized version of the standards, taking into account recent changes in other auditing standards, including international standards. It contains the following major changes from the 2007 revision that reinforce the principles of transparency and accountability and provide the framework for high quality government audits that add value. A conceptual framework for independence was added to provide a means for auditors to assess their independence for activities that are not expressly prohibited in the standards. This more principles-based approach to analyzing independence provides the framework for auditors to assess the unique facts and circumstances that arise during their work. This revision drops discussion surrounding certain AICPA Statements on Auditing Standards (SAS) and Statements on Standards for Attestation Engagements (SSAE) requirements that were incorporated by reference and included in the 2007 revision, as the standards have converged in those areas. The definition of validity as an aspect of the quality of evidence has been clarified for performance audits.
Author : Rick Stapenhurst,Sahr John Kpundeh
Publisher : World Bank Publications
Page : 262 pages
File Size : 40,5 Mb
Release : 1999-01-01
Category : Political Science
ISBN : 0821342576
Part III: Three case studies.
Author : Government Office,U. Government
Publisher : CreateSpace
Page : 242 pages
File Size : 40,5 Mb
Release : 2012-04-23
Category : Electronic
ISBN : 1475244738
This is the 2011 revision of Government Auditing Standards, commonly referred to as the "Yellow Book." Contains the auditing standards promulgated by the Comptroller General of the United States. 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. This revision supersedes the 2007 revision. It contains the following major changes from the 2007 revision that reinforce the principles of transparency and accountability and provide the framework for high-quality government audits that add value: 1) A conceptual framework for independence was added to provide a means for auditors to assess their independence for activities that are not expressly prohibited in the standards. This more principles-based approach to analyzing independence provides the framework for auditors to assess the unique facts and circumstances that arise during their work; 2) This revision drops discussion surrounding certain AICPA Statements on Auditing Standards (SAS) and Statements on Standards for Attestation Engagements (SSAE) requirements that were incorporated by reference and included in the 2007 revision, as the standards have converged in those areas; and, 3) The definition of validity as an aspect of the quality of evidence has been clarified for performance audits. Effective with the implementation dates for the 2011 revision of Government Auditing Standards, GAO is also retiring Government Auditing Standards: Answers to Independence Standard Questions (GAO-02-870G, July 2002). This revision of the standards has gone through an extensive deliberative process, including public comments and input from the Comptroller General's Advisory Council on Government Auditing Standards. The Advisory Council generally consists of about 25 experts in financial and performance auditing and reporting drawn from federal, state, and local government; the private sector; and academia. The views of all parties were thoroughly considered in finalizing the standards. The 2011 revision of Government Auditing Standards will be effective for financial audits and attestation engagements for periods ending on or after December 15, 2012, and for performance audits beginning on or after December 15, 2011. (GAO-12-331G). YELLOW Book.