Download Full eBooks in PDF
Public Audit Good Governance And Accountability Book in PDF, ePub and Kindle version is available to download in english. Read online anytime anywhere directly from your device. Click on the download button below to get a free pdf file of Public Audit Good Governance And Accountability book. This book definitely worth reading, it is an incredibly well-written.
Author : Birendra Prasad Mathur
Publisher : Unknown
Page : 312 pages
File Size : 42,5 Mb
Release : 2000
Category : Auditing
ISBN : UOM:39015053394006
With reference to India.
Author : Robyn Pilcher,David Gilchrist
Publisher : Routledge
Page : 164 pages
File Size : 53,6 Mb
Release : 2018-07-17
Category : Business & Economics
ISBN : 9781351349178
Funded by taxation, public spending cannot be separated from politics and ensuring efficiency and effectiveness is always high on the political and policy agenda. Accounting, accountability, governance and auditing are essential ingredients in evaluating public sector performance. Australia and New Zealand are world leaders when it comes to public sector accounting—such as being the first to introduce transaction-neutral accounting standards. This edited collection considers current issues impacting the public sector by primarily drawing upon experiences of Australia and New Zealand. Then, by combining history (from the time of the Domesday book, early sovereignty and Shakespeare) with current practice (differential reporting, international financial reporting standards, government performance, voter turnout, joined-up government and auditing practices), we use these experiences to illuminate the global issues of public sector accounting, accountability and governance. Based on rigorous research by top public sector researchers, this edited collection offers a multitude of future research ideas to enable those interested in following this pathway—whether they are in Australia, New Zealand, the United Kingdom, Europe, the United States of America, Africa or anywhere else in the world—an avenue to traverse.
Author : Jeremy Lonsdale,Peter Wilkins,Tom Ling
Publisher : Edward Elgar Publishing
Page : 369 pages
File Size : 42,9 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 : Guy Leclerc,Canadian Comprehensive Auditing Foundation
Publisher : Unknown
Page : 373 pages
File Size : 45,5 Mb
Release : 1996-01
Category : Auditing
ISBN : 0919557473
"Provides readers with the basic concepts, frameworks, tools and practice guidelines they need to begin their learning or careers in the area of comprehensive auditing." - introduction.
Author : Zahirul Hoque
Publisher : Routledge
Page : 327 pages
File Size : 44,9 Mb
Release : 2015-05-15
Category : Political Science
ISBN : 9781317666967
Over the past two decades, there has been a paradigm shift in public administration and public sector accounting around the world, with increasing emphasis on good governance and accountability processes for government entities. This is all driven both by economic rationalism, and by changing expectations of what governments can and should do. An important aspect of this accountability and governance process is the establishment and effective functioning of a Public Accounts Committee (PAC), a key component of democratic accountability. With contributions from renowned scholars and practitioners, and using case studies from around the world, this research-based collection examines the rationales for current roles of the PACs and explores the links between PACs and National Audit Offices. It also compares PAC practices from developing and developed countries such as Africa, Asia, Pacific islands, and Europe with both Westminster and non-Westminster models of government. This will be valuable reading for academics, researchers, and advanced students in public management, public accounting and public sector governance.
Author : Fidelma White,Kathryn Hollingsworth
Publisher : Oxford University Press
Page : 246 pages
File Size : 42,7 Mb
Release : 1999
Category : Business & Economics
ISBN : 0198262329
This text explains the constitutional purpose and significance of audit, and aspects of accountability in the British system of government. It suggests that audit delivers managerial accountability. It explains the basic concepts of accounting and audit, and sets audit in its historical context.
Author : Carolyn J. Cordery,David C. Hay
Publisher : Routledge
Page : 92 pages
File Size : 52,9 Mb
Release : 2020-11-22
Category : Business & Economics
ISBN : 9780429513732
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 : E. L. Normanton
Publisher : Manchester University Press
Page : 480 pages
File Size : 40,9 Mb
Release : 1966
Category : Auditing
ISBN : 8210379456XXX
Comparison of various national level public accounting systems and auditing and budgeting methods used by public administration authorities in economic administration - consists mainly of comparison of the systems used by the government of the UK with those used in France, Germany, Federal Republic and the USA.
Author : Anwar Shah
Publisher : World Bank Publications
Page : 450 pages
File Size : 44,9 Mb
Release : 2007
Category : Business & Economics
ISBN : 9780821369425
Performance based oversight and accountability can serve as an important antidote to government corruption, inefficiency, and waste. This volume provides an analytical framework and operational approaches needed for the implementation of results-based accountability. The volume makes a major contribution to the literature on public management and evaluation. Major subject areas covered in this book include: performance based accountability, e-government, network solutions to performance measurement and improvement; institutions of accountability in governance; legal and institutional framework to hold government to account; fighting corruption; external accountability; ensuring integrity of revenue administration; the role of supreme audit institutions on detecting fraud and corruption; and the role of parliamentary budget offices and public accounts committees.
Author : Madhav Godbole
Publisher : Orient Blackswan
Page : 428 pages
File Size : 42,5 Mb
Release : 2024-06-28
Category : Electronic
ISBN : 8125026797
Author : OECD
Publisher : OECD Publishing
Page : 152 pages
File Size : 54,5 Mb
Release : 2016-09-29
Category : Electronic
ISBN : 9789264263871
This report maps the activities of ten leading Supreme Audit Institutions (SAIs) in Brazil, Canada, Chile, France, Korea, the Netherlands, Poland, Portugal, South Africa and the United States.
Author : United States Government Accountability Office
Publisher : Lulu.com
Page : 234 pages
File Size : 46,8 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 : David A. Good,Institute of Public Administration of Canada
Publisher : University of Toronto Press
Page : 268 pages
File Size : 43,7 Mb
Release : 2003-01-01
Category : Political Science
ISBN : 0802085873
David Good's The Politics of Public Management is a 'textbook case' in public administration; it deals with the events and circumstances surrounding the scandal of the grants and contributions audit at Human Resources Development Canada (HRDC). More specifically, Good argues that the HRDC scandal or crisis was the result of a complex series of factors, which transformed a fixable administrative matter into media headlines alleging that the government had lost one billion dollars. The author further contextualizes this scandal by analyzing the dichotomies and contradictions inherent in public administration and supporting the larger premise that certain trade-offs must be made in the administration of any public organization. Good skillfully weaves together into a coherent and comprehensible whole both theoretical (or conceptual) and practical considerations. He draws on current scholarship throughout his analysis and captures for the reader the nuances and complexities of public administration. The first and only extensive critical examination to date of the events surrounding the scandal at HRDC, this text offers an original and groundbreaking contribution to current scholarship on public administration and management in Canada.
Author : Marie-Louise Bemelmans-Videc
Publisher : Routledge
Page : 304 pages
File Size : 50,9 Mb
Release : 2017-12-02
Category : Political Science
ISBN : 9781351507691
"Like honesty and clean water, """"accountability"""" is invariably seen as a good thing. Conversely, the absence of accountability is associated with most of the greatest abuses in human history. Accountability is thus closely linked with the exercise of power and the legitimacy of policies and those pursuing them. This book looks at the role of evaluation and of audit as key elements in democratic accountability processes. The contributors explore the apparent paradox of there being more accountability-related activities today than ever before, at the same time as much public debate laments what is seen as a lack of actual accountability. Such a situation raises a number of questions: Is there a need for different approaches to establishing accountability or can current arrangements be modified to make them more effective? Are present practices part of the problem and are they preventing a mature debate about performance improvement taking place? How can systems awash with performance information ensure that at least some of it makes sense to a wide range of potential users? How is it that greater accountability and transparency can so quickly have become associated with concerns about perverse incentives and be seen by some as a costly burden? The volume includes detailed case studies and synthesizes up-to-date research evidence drawn from very different governmental systems, ending with practical advice for those involved in the accountability processes. In doing so, it attempts to address both conceptual ambiguities about the notion of """"accountability"""" and the practical uncertainties over its implications for democratic government. This book is aimed at serious people who think about trends in the use of evaluation and audit in seeking to hold governments accountable for their actions and performance."
Author : British Columbia. Office of the Auditor General
Publisher : Office of the Auditor General of British Columbia
Page : 9 pages
File Size : 45,5 Mb
Release : 2001-01-01
Category : Administrative agencies
ISBN : 077264571X
