Download or read book Mandates of Supreme Audit Institutions written by India. Comptroller and Auditor-General and published by . This book was released on 2001* with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Alphabetical listing by country outlining the law of each country's auditing powers.
Download or read book Features and Functions of Supreme Audit Institutions written by Rick Stapenhurst and published by . This book was released on 2012 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Supreme audit institutions are national agencies responsible for auditing government revenue and spending. Their legal mandates, reporting relationships, and effectiveness vary, reflecting different governance systems and government policies. But their primary purpose is to oversee the management of public funds and the quality and credibility of governments' reported financial data. In the past the World Bank and other donors often established parallel auditing systems for their projects, undermining developing countries' supreme audit institutions, on whose work they could not always rely. Equally problematic have been projects that encouraged performance auditing but ignored basic weaknesses in financial management. In recent years the Bank has tried to strengthen oversight agencies such as supreme audit institutions. This note is intended to help Bank staff appreciate the role and nature of these institutions, particularly in managing public spending, ensuring financial accountability, and strengthening public institutions.
Download or read book Curbing Corruption written by Rick Stapenhurst and published by World Bank Publications. This book was released on 1999-01-01 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt: Part III: Three case studies.
Download or read book OECD Public Governance Reviews Facilitating the Implementation of the Mexican Supreme Audit Institution s Mandate Auditing the Governance of Infrastructure written by OECD and published by OECD Publishing. This book was released on 2022-10-26 with total page 57 pages. Available in PDF, EPUB and Kindle. Book excerpt: To support Mexico’s supreme audit institution, the ASF (Auditoría Superior de la Federación), in fulfilling its mandate, this report analyses good practices in OECD countries for incorporating governance issues into public works audits. It provides examples and assesses different strategic considerations for ASF’s infrastructure audit organisation and practices, including objectives and resources.
Download or read book Pillars of Integrity written by Kenneth M. Dye and published by . This book was released on 1998 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: Building strong institutions is a central challenge of development and is a key to controlling corruption. Among public institutions, the Supreme Audit Institutions (SAIs) play a critical role, as they help promote sound financial management and thus accountable and transparent government ... This paper discusses the role of SAIs in promoting accountability and transparency withing government, considers some of the factors making for effective SAIs and highlights the linkages between the audit institutions and other 'pillar of integrity,' notably the media and Parliament.
Download or read book Supreme Audit Institutions written by Lorenz Blume and published by . This book was released on 2007 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the first study that assesses the economic effects of supreme audit institutions (SAIs) on a cross country basis. Drawing on two distinct sources (a survey carried out by the International Organization of the SAIs in the early 90ies and an OECD/World Bank Survey of Budget Practices and Procedures carried out in 2003), the effects of SAIs on three groups of economic variables are estimated, namely on (1) fiscal policy, on (2) government effectiveness, and on (3) productivity. On the basis of up to 40 countries, differences in the independence, the mandate, the implementation record, and the organizational model of the SAIs do not seem to have any clear-cut effect on any of the three groups of dependent variables. There is only one exception: perceived levels of corruption (an aspect of government effectiveness) are significantly higher if the SAI is structured along the court model of auditing. Although in isolation the number of observations appears to be quite low, we argue that the results are unlikely to significantly change if the number of observations is increased for two reasons: the two surveys cover different sets of countries and the individual significance levels are usually extremely low indicating that the structure of SAIs could, indeed, be completely superfluous for the effectiveness of these organizations.
Download or read book International Journal of Government Auditing written by and published by . This book was released on 2003 with total page 834 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 Public Audit in the European Union written by and published by . This book was released on 2018 with total page 245 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'Public audit in the European Union' provides information on the work and role of supreme audit institutions across all EU Member States and at Union level, illustrating their contribution to the effective functioning of our democracies. This handbook provides an overview of the mandate, status, organisation, work and output of the 29 supreme audit institutions of the EU and its Member States and illustrates the differences and similarities between them.
Download or read book Asian Organisation of Supreme Audit Institutions written by Asian Organization of Supreme Audit Institutions and published by . This book was released on 1996 with total page 23 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Public Audit in the European Union written by and published by . This book was released on 2020 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Public Audit in the European Union is an online portal for information on the mandate, status, organisation, work and output of the supreme audit institutions in the EU and its Member States. Other public audit bodies set up in some Member States, such as regional or provincial ones, are not included. The information provided in Public Audit in the European Union underlines the essential nature of modern-day public audit bodies in our Union and illustrates their contribution to the effective functioning of our democracies. By setting out the differences and similarities between EU supreme audit institutions, it shows the rich diversity that is such an important quality of the European Union and one of its key assets. The information has been collected and will be updated in close cooperation with the various audit institutions, and the European Court of Auditors is grateful to them and their staff for their support. We hope that this portal attracts the interest of auditors, policymakers and legislators across the EU and beyond. With it, we also hope to make a valuable contribution to ongoing research in public audit.
Download or read book Supreme Audit Institutions written by Deutschen Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH and published by . This book was released on 2013 with total page 282 pages. Available in PDF, EPUB and Kindle. Book excerpt: Welchen konkreten Beitrag leisten Oberste Rechnungskontrollbehörden (ORKBn) zu guter Regierungsführung und zur Erreichung der Entwicklungsziele eines Landes? Wie kann Capacity Development ORKBn dabei unterstützen? Diesen Fragen ist die internationale Diskussion bisher nicht systematisch nachgegangen. Der Sammelband greift die vielfältigen Erfahrungen auf, die Deutschland und andere Geber als langjährige Partner von ORKBn gemacht haben. Die Beiträge aus der internationalen Gemeinschaft der ORKB (INTOSAI) zeigen die neuesten Entwicklungen und Fragestellungen zur Förderung von Guter Regierungsfüh.
Download or read book The Art of Audit written by Roel Janssen and published by . This book was released on 2015-05-29 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accountability, good government and public trust are intricately linked. Supreme Audit Institutions fulfil an exceptional role in the public domain, checking if governments spend their money properly. They are like 'watchdogs' for citizens and parliaments with the purpose of auditing public expenditure and examining the effectiveness of policies. They aim to strengthen the trustworthiness of government institutions, all the more so in fragile democracies. They do so, for instance, in striving to disclose cases of corruption, not just in the highest echelons of government, but also in everyday petty bribery. And they can be found counting houses, roads and water taps, to see if government's promises are being kept. On the occasion of the retirement of Saskia J. Stuiveling as the president of the Netherlands Court of Audit, eight (former) heads of audit institutions talk candidly about their work and innovations in the area of public auditing, about how the financial crisis affected their profession, about the advent of open data and about the need for new skills to audit the oil industry. Each of them - Faiza Kefi (Tunisia), Josef Moser (Austria), Terence Nombembe (South Africa), Heidi Mendoza (Philippines), Alar Karis (Estonia), David Walker (USA), John Muwanga (Uganda) and Abdulbasit Turki Saeed (Iraq) - has made a difference in his or her country, often under difficult, adverse and sometimes outright dangerous circumstances.
Download or read book Stakeholders Approach on Government Auditing in the Supreme Audit Institutions of Japan and Korea written by Kiyoshi Yamamoto and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: From a stakeholder theory approach, this paper reports on a comparative case study between the Board of Audit of Japan (BOAJ) and the Board of Audit and Inspection of Korea (BAIK) on how to balance independence and responses to stakeholders' needs within their limited resources. The empirical results show that the BOAJ maintains its independence partially adapting to political pressure: neither the Diet nor citizens have a mandate to enforce audits on requested issues. On the other hand, the BAIK meets citizens' needs through screening instruments to maintain independence and political neutrality, while responding to audit requests from the National Assembly.
Download or read book OECD Public Governance Reviews Brazil s Federal Court of Accounts Insight and Foresight for Better Governance written by OECD and published by OECD Publishing. This book was released on 2017-08-07 with total page 159 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report suggests concrete steps Brazil’s Federal Court of Accounts can take to adapt its own strategies, approaches and audit programming to provide valuable insight and foresight to policy makers in the centre of government.
Download or read book The Economic Effects of Constitutions written by Torsten Persson and published by MIT Press. This book was released on 2005-01-14 with total page 324 pages. Available in PDF, EPUB and Kindle. Book excerpt: The authors of The Economic Effects of Constitutions use econometric tools to study what they call the "missing link" between constitutional systems and economic policy; the book is an uncompromisingly empirical sequel to their previous theoretical analysis of economic policy. Taking recent theoretical work as a point of departure, they ask which theoretical findings are supported and which are contradicted by the facts. The results are based on comparisons of political institutions across countries or time, in a large sample of contemporary democracies. They find that presidential/parliamentary and majoritarian/proportional dichotomies influence several economic variables: presidential regimes induce smaller public sectors, and proportional elections lead to greater and less targeted government spending and larger budget deficits. Moreover, the details of the electoral system (such as district magnitude and ballot structure) influence corruption and structural policies toward economic growth.Persson and Tabellini's goal is to draw conclusions about the causal effects of constitutions on policy outcomes. But since constitutions are not randomly assigned to countries, how the constitutional system was selected in the first place must be taken into account. This raises challenging methodological problems, which are addressed in the book. The study is therefore important not only in its findings but also in establishing a methodology for empirical analysis in the field of comparative politics.
Download or read book External Audit Arrangements at Central Banks written by Mr.Atilla Arda and published by International Monetary Fund. This book was released on 2018-09-11 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
