Download or read book Quality of Internal Auditing in the Public Sector written by Plamena Nedyalkova and published by Springer Nature. This book was released on 2019-10-17 with total page 266 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines key methodological and organizational questions with regard to assessing the quality of internal audits. By studying the status quo of these audits in the public sector, including municipalities, it identifies relevant weaknesses, loopholes and issues. In addition, the book assesses the strengths and weaknesses of the approved control system to explain the reasons why, and conditions under which, internal audits are ineffective, and proposes new metric and non-metric indicators to improve the quality of internal auditing. Given its scope, the book offers a valuable guide for anyone responsible for financial controls and internal audits, and will appeal to students and financial practitioners alike.
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 Audit in the Public Sector written by Roger Buttery and published by . This book was released on 1989 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Auditing in the Public Sector written by Felix Pomeranz and published by . This book was released on 1976 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt: Internal auditing guide for public sector management (local government, public works, public administration functions, etc.) in the USA - covers financial management and accounting, budgeting, personnel management, operational management, etc. Select bibliography pp. 315 to 319, flow charts, checklists and sample questionnaires.
Download or read book Principles of Financial Control in the Public Sector written by Nedyalkova, Plamena Georgieva and published by IGI Global. This book was released on 2023-06-01 with total page 214 pages. Available in PDF, EPUB and Kindle. Book excerpt: Principles of Financial Control in the Public Sector delves into the compliance and implementation of control principles by control institutions in the public sector. The book uses examples from control practice to highlight the problems and weaknesses of financial control bodies resulting from their irregular action and influence. The Public Financial Inspection Agency (PFIA) in Bulgaria serves as a case study and proposes a methodology for ensuring the quality implementation of financial control principles during inspections. The book presents current issues in the field of financial control, which are of interest to a wide range of readers. The book's research methodology covers the stages for implementation of financial control principles and their application in the control technology and process. The empirical part of the book uses information from 2,450 reports on financial inspections by PFIA from 2007 to 2011, annual reports on the activity of PFIA from 2007 to 2011 and 2019 to 2022, and research results by various NGOs in the field of financial control, such as the Center for Study of Democracy and the Association for Combating Economic Fraud. It is suitable for students, practitioners, senior officials, academics, auditors, accountants, financiers, and business owners who have continuous contact with state offices and administration.
Download or read book Internal Audit Quality written by Sally-Anne Pitt and published by John Wiley & Sons. This book was released on 2014-09-29 with total page 405 pages. Available in PDF, EPUB and Kindle. Book excerpt: Deliver increased value by embedding quality into internal audit activities Internal Audit Quality: Developing a Quality Assurance and Improvement Program is a comprehensive and authoritative guide to better practice internal auditing. Written by a global expert in audit quality, this guide is the first to provide complete coverage of the elements that comprise an effective internal audit quality assurance and improvement program. Readers will find practical solutions for monitoring and measuring internal audit performance drawn from The IIA's International Standards for the Professional Practice of Internal Auditing, and complemented by advice and case studies from leading audit practitioners from five different continents. Major corporate and financial collapses over the past decade have challenged the value of internal audit. With an increased focus on internal audit's role in good governance, management is increasingly demanding that internal audit provides assurance of the quality of its own activities. The IIA standards provide a framework for audit quality in the form of mandatory guidance . Recent research indicates that the majority of internal audit functions do not fully comply with the standards and, as a result, are not servicing the needs of their organizations as well as they might. Internal Audit Quality offers a roadmap to internal audit quality, providing readers the guidance they need to: Embed quality into all elements of internal audit from strategic and operational planning down to day-to-day tasks Create well-defined internal audit programs and procedures Independently self-assess internal audit quality and performance Conform with the IIA standards and better practice Provide assurance over internal audit efficiency and effectiveness Deliver value by meeting stakeholder expectations As a key component of good governance, internal audit is on the rise. The days of retrospective, compliance-focused auditing is a thing of the past. Organizations expect more of internal audit, and many internal audit activities are accepting the challenge. Rather than relying on audit supervision and external assessments, modern auditors are embedding quality into audit activities to create effective programs. For the auditor looking to distinguish themselves as leading edge, Internal Audit Quality provides the guidance that enables the right work, at the right time, in the right way.
Download or read book Internal Audit in the Public Sector written by Roger Buttery and published by . This book was released on 1986 with total page 227 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book International Professional Practices Framework IPPF written by and published by . This book was released on 2013 with total page 222 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Effectiveness of Internal Audit in Central Government written by Great Britain: National Audit Office and published by The Stationery Office. This book was released on 2012-06-20 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines the effectiveness of internal audit in central government, covering both main departments and their associated arm's length bodies. Government is not getting the most out of the £70 million it spends on internal audit because the service does not always focus on the right issues and it is often not of sufficient quality to be useful in decision-making. 84 per cent of respondents to an NAO consultation considered internal audit added some or substantial value to their organisation, but had concerns over the current depth of insight, relevance and underlying execution of internal audit work. Many key stakeholders believe that internal audit work is not sufficiently tailored to be relevant to the different issues facing individual organisations. Treasury guidance on what internal audit should deliver is not sufficiently specific and there is little consistency in the application of standards. Variations in quality and coverage mean that the NAO often cannot take assurance from internal audit work. There are specific areas where internal audit could be more effective: the usefulness and relevance of reports; the expertise of staff, including expertise on IT-based information systems; the identification of efficiencies in the organisation; and the ability to offer advice to senior management. HM Treasury's Internal Audit Transformation Programme is a partial solution to the issues identified by the NAO, but needs more detail on what should be expected of an effective internal audit service. Nor does the Treasury have an accurate view on the costs of internal audit in government.
Download or read book Total Quality Auditing written by Amanda Jo Erven and published by . This book was released on 2019-03-15 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: Begin the transformation of the Internal Audit function by applying Total Quality Management (TQM) concepts. The book, Total Quality Auditing, How a Total Quality Mindset Can Help Internal Audit Add Real Value, presents how to put TQM concepts to work in the world of Internal Auditing. The Total Quality Auditing (TQA) Six Points of Focus including Ethics and Culture, Standards of Conduct, Customer Feedback, Lean Auditing, Balance of Audit and Consulting and Internal Audit Leadership provide a framework that can be immediately applied to increase the value of Internal Audit through proactive steps to reduced risks and improved organization effectiveness. TQA is a new and refreshing approach that will change the way Internal Audit goes to work. TQA is a teachable moment for organization leaders, CEO's, CFO's, CAE's and Internal Auditors, not of how auditing is conducted today, but how it can be transformed in the future.
Download or read book Contemporary Issues in Public Sector Accounting and Auditing written by Simon Grima and published by Emerald Group Publishing. This book was released on 2021-01-18 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: Providing a comprehensive account which brings a wide range of countries to the forefront in terms of both comparability and accountability, this study shines a light on the differences in accounting systems between states, and fills a gap in the literature by combining these aspects of public sector accounting and auditing within a single book.
Download or read book Cutting Edge Internal Auditing written by Jeffrey Ridley and published by John Wiley & Sons. This book was released on 2008-04-30 with total page 486 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cutting Edge Internal Auditing provides guidance and knowledge for every internal auditor, encouraging each to pioneer new ground in the development of their professional practices in all risk management, control and governance processes. Serving as an excellent reference guide that develops a pattern of internal auditing now and for the future, this book explores the concept of 'cutting edge' internal auditing as an imaginative adventure: demonstrating how this has influenced and will continue to influence the development of professionalism in internal auditing. Built on the foundations of Jeffrey Ridley's extensive internal auditing experience across the public and private sectors, the author uses his articles and research to explore and develop the motivations, goals and categories of innovation in internal auditing today. It develops and brings up to date an imaginative internal auditing model, created and used by the author in the early 1980s, drawing on research and guidance by The Institute of Internal Auditors Inc., its Research Foundation and the Institute of Internal Auditors - UK and Ireland. Each chapter stands alone by focusing on an individual internal auditing theme, considered from both the perspective of internal auditing and its customers to suggest an appropriate vision as a goal for every internal audit activity. Each chapter also includes self-assessment questions to challenge the readers understanding of its messages. Companion website contains some of the author's training slides and seventy case studies, many written by leading internal audit practitioners, this book creates a vision for future cutting edge internal auditing.
Download or read book A Practical Guide to Public Sector Internal Auditing written by Australian National Audit Office and published by . This book was released on 1993 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Performance Auditing and the Modernisation of Government written by Organisation for Economic Co-operation and Development. Public Management Service and published by OECD. This book was released on 1996 with total page 298 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication considers the relationship between performance auditing and public sector modernisation and the extent to which performance auditing could or should improve the performance of public sector organisations.
Download or read book Standards for Internal Control in the Federal Government written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers? Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.
Download or read book Internal Auditing written by Richard Cascarino and published by Juta and Company Ltd. This book was released on 2007-04 with total page 454 pages. Available in PDF, EPUB and Kindle. Book excerpt: Book & CD. This book is designed primarily for undergraduate and postgraduate students intending to pursue a career in internal auditing, as well as those chartered accountants with a specialist interest in governance and control issues. This book covers the basic concepts, philosophy and principles underlying the practice of internal auditing -- the relationships between the internal auditor, management and the external auditor. In addition, the student will gain a knowledge and understanding of the nature of an organisation. Risk management and the role of internal auditing in managing organisational risks in the context of current developments in corporate governance in both the public and private sectors are dealt with. The book is now prescribed for those studying for the Certified Internal Auditor professional qualification since it addresses the syllabus requirements of the Institute of Internal Auditors (IIA) and the Standards for the Professional Practice of Internal Auditing and Competency Framework for Internal Auditors. This book represents a practical integrated approach to the Institute of Internal Auditors' recommended internal audit approach, and may be implemented within an internal audit department in a cost-effective manner. Accordingly, the text may be useful as a reference manual for internal audits in practice.
Download or read book Internal Audit Capability Model IA CM for the Public Sector written by Elizabeth MacRae and published by . This book was released on 2017-09-30 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
