Download or read book Government Auditing Standards 2018 Revision written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Performance Audit Report on the Procurement and Distribution of Drugs by Central Medical Stores CMS written by Botswana. Office of the Auditor General and published by . This book was released on 2006 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Performance Auditing written by Jeremy Lonsdale and published by Edward Elgar Publishing. This book was released on 2011-01-01 with total page 369 pages. Available in PDF, EPUB and Kindle. Book excerpt: '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.
Download or read book Division of Central Services Annual Report written by Colorado. Division of Central Services and published by . This book was released on 1988 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Report written by Commonwealth Shipping Committee and published by . This book was released on 1918 with total page 782 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Rethinking Democratic Accountability written by Robert D. Behn and published by Rowman & Littlefield. This book was released on 2004-05-26 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt: Traditionally, American government has created detailed, formal procedures to ensure that its agencies and employees are accountable for finances and fairness. Now in the interest of improved performance, we are asking our front-line workers to be more responsive, we are urging our middle managers to be innovative, and we are exhorting our public executives to be entrepreneurial. Yet what is the theory of democratic accountability that empowers public employees to exercise such discretion while still ensuring that we remain a government of laws? How can government be responsive to the needs of individual citizens and still remain accountable to the entire polity? In Rethinking Democratic Accountability, Robert D. Behn examines the ambiguities, contradictions, and inadequacies in our current systems of accountability for finances, fairness, and performance. Weaving wry observations with political theory, Behn suggests a new model of accountability—with "compacts of collective, mutual responsibility"—to address new paradigms for public management.
Download or read book Parliamentary Papers written by Great Britain. Parliament. House of Commons and published by . This book was released on 1901 with total page 764 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Science of Public Policy written by Tadao Miyakawa and published by Taylor & Francis. This book was released on 2000 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book OECD Public Governance Reviews Brazil s Supreme Audit Institution The Audit of the Consolidated Year end Government Report written by OECD and published by OECD Publishing. This book was released on 2013-02-05 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report assesses the role of Brazil's Supreme Audit Institution – the Federal Court of Accounts (Tribunal de Contas da União or TCU) – in enhancing accountability and informing decision making within the federal government.
Download or read book Financial Accountability in Nepal written by World Bank and published by World Bank Publications. This book was released on 2003 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Nepal has suffered from the lack of proper management of public expenditures, stagnant real revenues, large and inefficient parastatals, and a weak financial sector. Fiduciary risk remains high. His Majesty's Government of Nepal has accorded high priority to the assurance of good accountability and transparency in public sector financial management." "Reforms are now critical and should be approached in an integrated way covering planning, budgeting, accounting, internal control, internal audit, external audit, and oversight. Action in only one area of financial management will not result in the same degree of benefits. The capacity building recommended in this report's Development Action Plan is designed to introduce international accounting and auditing standards in both the public and the private sectors, and to close the gap between precept and practice. The Government has a firm commitment to implement these time-bound actions." --Résumé de l'éditeur.
Download or read book Materiality and Managerial Techniques written by Nathalie Mitev and published by Springer. This book was released on 2018-01-23 with total page 419 pages. Available in PDF, EPUB and Kindle. Book excerpt: This edited book examines the relationship between the materiality of artefacts and managerial techniques, combining the recent scholarly interest on socio-materiality with a focus on management. Exploring managerial techniques, the social and material tools used by actors to guide or facilitate collective activities, topics include their socio-materiality, performative dimension, role in managerial control, relationship to organisational space and relationship to organisational legitimacy. This volume particularly explores the valuation and legitimation practices or processes involving managerial techniques, their modalities, specificities and involvement in collective activity within organisations. The overall aim of the chapters is to explore in different ways and instances the way in which material artefacts are able to inscribe and enforce managerial action which affects daily work practices.
Download or read book Public Financial Management and Its Emerging Architecture written by Mr.M. Cangiano and published by International Monetary Fund. This book was released on 2013-04-05 with total page 468 pages. Available in PDF, EPUB and Kindle. Book excerpt: The first two decades of the twenty-first century have witnessed an influx of innovations and reforms in public financial management. The current wave of reforms is markedly different from those in the past, owing to the sheer number of innovations, their widespread adoption, and the sense that they add up to a fundamental change in the way governments manage public money. This book takes stock of the most important innovations that have emerged over the past two decades.
Download or read book Auditing Practices in Local Governments written by Laurence Ferry and published by Emerald Group Publishing. This book was released on 2022-06-15 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Public Financial Management Reforms in Turkey Progress and Challenges Volume 2 written by Tekin Akdemir and published by Springer Nature. This book was released on 2020-06-08 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides an assessment of public financial management (PFM) reforms in developing countries using Turkey as a case study. Volume II elaborates on asset and liability management, intergovernmental fiscal relations, accounting, financial reporting, and auditing. Bringing together academics and practitioners, the book analyzes the PFM reforms in the light of theoretical explanations and practices to reveal the achievements, challenges, and future perspectives of PFM.
Download or read book Silent Cells written by Anthony Ryan Hatch and published by U of Minnesota Press. This book was released on 2019-04-30 with total page 223 pages. Available in PDF, EPUB and Kindle. Book excerpt: A critical investigation into the use of psychotropic drugs to pacify and control inmates and other captives in the vast U.S. prison, military, and welfare systems For at least four decades, U.S. prisons and jails have aggressively turned to psychotropic drugs—antidepressants, antipsychotics, sedatives, and tranquilizers—to silence inmates, whether or not they have been diagnosed with mental illnesses. In Silent Cells, Anthony Ryan Hatch demonstrates that the pervasive use of psychotropic drugs has not only defined and enabled mass incarceration but has also become central to other forms of captivity, including foster homes, military and immigrant detention centers, and nursing homes. Silent Cells shows how, in shockingly large numbers, federal, state, and local governments and government-authorized private agencies pacify people with drugs, uncovering patterns of institutional violence that threaten basic human and civil rights. Drawing on publicly available records, Hatch unearths the coercive ways that psychotropics serve to manufacture compliance and docility, practices hidden behind layers of state secrecy, medical complicity, and corporate profiteering. Psychotropics, Hatch shows, are integral to “technocorrectional” policies devised to minimize public costs and increase the private profitability of mass captivity while guaranteeing public safety and national security. This broad indictment of psychotropics is therefore animated by a radical counterfactual question: would incarceration on the scale practiced in the United States even be possible without psychotropics?
Download or read book Service Line written by Colorado. Division of Central Services and published by . This book was released on 1983 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Public Housing Authority Experience with Private Management A sourcebook written by and published by . This book was released on 1983 with total page 182 pages. Available in PDF, EPUB and Kindle. Book excerpt:
