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 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 Government Auditing Standards written by Government Accounting Office and published by www.Militarybookshop.CompanyUK. This book was released on 2012 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Financial Report of the United States Government written by and published by . This book was released on 2007 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Role of the Comptroller and Auditor General written by Great Britain. Treasury and published by . This book was released on 1980 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Auditing Fundamentals in a South African Context written by Pieter von Wielligh and published by Oxford University Press, USA. This book was released on 2020-03 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditing Fundamentals in a South African Context 2e is a practical, applied and engaging introductory textbook that supports students throughout the undergraduate level of the Auditing curriculum. The text is designed to enhance learning by supporting holistic understanding: theory is presented within the framework of the real-world business environment, assisting students to apply principles and standards with an understanding of their context. The text offers a clear pedagogical framework, which supports applied learning and develops independent, critical and reflective engagement with the subject matter. A continuing case study, which follows each stage of the audit of a South African company, demonstrates the practical application of learned principles and the integration of the auditing process with a typical audit client's business. The second edition is comprehensively revised to reflect all relevant, recent changes in the requirements of legislation, financial reporting and auditing pronouncements and codes, and addresses the new Code of Professional Conduct which was issued by the SA Institute of Chartered Accountants in the final quarter of 2018. Additional educational resources support teaching and learning, assisting students to develop the academic skills required to master their studies.
Download or read book Standards for Audit of Governmental Organizations Programs Activities Functions written by United States. General Accounting Office and published by . This book was released on 1974 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Financial audit guide auditing the Statement of Budgetary Resources written by and published by DIANE Publishing. This book was released on 2001 with total page 47 pages. Available in PDF, EPUB and Kindle. Book excerpt: Federal financial reporting should assist in fulfilling the government's duty to be publicly accountable for moneys raised from the public and for their expenditure in accordance with applicable laws that establish the budget and other related laws and regulations. As a means to help achieve this objective, beginning with fiscal year 1998, executive agencies subject to the Chief Financial Officers (CFO) Act of 1990, as expanded by the Government Management Reform Act of 1994, were each required to prepare and submit for audit a Statement of Budgetary Resources (SBR) in addition to the other required financial statements.
Download or read book National Audit Office Charity Commission The Regulatory Effectiveness of the Charity Commossion HC 813 written by Great Britain: National Audit Office and published by The Stationery Office. This book was released on 2013-12-04 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Charity Commission is not regulating charities effectively and there is a gap between what the public expects of the Commission and what it actually does. The NAO has concluded that the Commission does not do enough to identify and tackle abuse of charitable status. Between 2007-08 and 2013-14, the Commission's annual budget fell 40 per cent in real terms to £22.7 million but the number of main registered charities has remained fairly constant at around 160,000. In response to budget cuts, the Commission has reviewed how it works and successfully reduced demand for its services, but it has not identified what budget it would need to regulate effectively. The Commission makes little use of its enforcement powers, for example suspending only two trustees and removing none in 2012-13. And it can be slow to act when investigating regulatory concerns. The NAO found cases where periods of several months passed during which the Commission took no action. Furthermore, the Charity Commission does not take tough enough action in some of the most serious regulatory cases. It is also reactive rather than proactive, making insufficient use of the information it holds to identify risk. The Charity Commission needs to think radically about alternative ways of meeting its objectives with constrained resources. It also needs to make greater use of its statutory powers in line with its objective of maintaining confidence in the sector; and develop an approach to identify and deal with those few trustees who deliberately abuse charitable status. This report publishes alongside another NAO report, the Cup Trust.
Download or read book The Mines and Minerals Development and Regulation Act 1957 written by and published by Universal Law Publishing. This book was released on 2018 with total page 322 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tackling Obesity in England written by Great Britain. National Audit Office and published by Stationery Office Books (TSO). This book was released on 2001 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Britain, between 1980 and 1998, the number of people classified as obese tripled to 21per cent of women and 17 per cent of men. It is estimated that this costs the economy, as a whole, �2 billion and the NHS �0.5 billion in treatment. However the response of the NHS is patchy, with no national guidelines and only 28% of health authorities taking action to address the problem. There is little activity related to the management of obesity outside of general practice but only a small proportion of GPs follow a protocol. This report recommends that there should be strategies to reduce obesity and that the Department of Health should build on the plan in the National Service Framework on coronary heart disease and work with partners and professional bodies to clarify responsibilities. It should also work with the National Institute of Clinical excellence to disseminate information. The Department of Health should also lead a cross government strategy to promote the benefits of physical activity and there should be local targets to encourage cycling and walking. It should also work with the food industry to improve the balance of diet. Much of this work needs to be aimed at school children to promote a healthy lifestyle throughout life and guidance to schools on commercial sponsorship should be strengthened so that there is no conflict with messages on healthy eating.
Download or read book Budget Process Law Annotated written by William G. Dauster and published by William G Dauster. This book was released on 1993-09 with total page 902 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Audits of Public Companies written by United States. Government Accountability Office and published by . This book was released on 2008 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Policy Management and Finance of Public Private Partnerships written by Akintola Akintoye and published by John Wiley & Sons. This book was released on 2009-01-26 with total page 504 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines some of the key policy, financial and managerialaspects of public-private partnerships within the context of theglobal spread of this form of procurement. The chapters investigate political and institutional issuessurrounding PPPs, together with the financial and managerialstrategies employed by the private sector. Adopting across-disciplinary perspective, the book highlights the oftenpolitically sensitive nature of these projects and identifies aneed for the private sector to investigate a broad set ofparameters which relate to the particular political economy ofindividual partnerships. Policy, Finance & Management for Public-Private Partnershipscovers a range of specific issues, including: partnerships indeveloping countries; innovation in partnership-based procurement;government and business interaction; institutional andorganisational approaches to facilitating partnership; project andcorporate financing; risk and value management; market analysis,modelling and forecasting; capital structure decisions andmanagement; investment theory and practice; pricing and costevaluation; statutory regulations and their financial implications;option pricing; financial monitoring; syndicate funding; new rolesfor the financial and insurance sectors; institutional andmultilateral funding; payment mechanisms; concession perioddetermination; risk analysis and management; whole life valuemethodology; cost comparators and best value; team building, teamwork and skill development. Contributions from Australia, Europe, the Far East, South Africaand the United States together present the current thinking andstate-of-the-art approaches to public-private partnerships.
Download or read book Report of the Comptroller and Auditor General of India for the Year commercial written by and published by . This book was released on 1989 with total page 816 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book An Introduction to Indian Government Accounts and Audit written by India. Comptroller and Auditor-General and published by . This book was released on 1963 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Reports from Committees written by Great Britain. Parliament. House of Commons and published by . This book was released on 1870 with total page 846 pages. Available in PDF, EPUB and Kindle. Book excerpt:
