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 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 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 Auditing in the Public Sector written by Louise Bringselius and published by Routledge. This book was released on 2016-05-01 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt: Following the global financial crisis, many democracies struggle to be able to do more with less. One way of increasing efficiency in the public sector has been to increase public scrutiny. In the modern democracy, there is one organisation that enjoys a unique position in this regard, namely the Supreme Audit Institution (SAI). From an autonomous position under the national Parliament, this serves as a watchdog for the citizenry, keeping both them and Parliament informed on the performance of the administration. Despite their central position in democracy, SAIs have enjoyed surprisingly little attention in the international research literature. In cases where they are subjected to research, this is typically focused on performance audit methods or the relation to Parliament, whereas there is little discussion on other stakeholder relations and the importance of how these institutions are organized and lead. " Auditing in the Public Sector: The Challenges for Supreme Audit Institutions "aims to provide a solid starting point for such stream of research. With special attention to the SAIs of Sweden and the United Kingdom, both aiming to serve as state-of-the-art in this context, it adopts a broad approach to SAIs, focusing on the development of SAIs as institutions. The two cases of Sweden (the Swedish National Audit Office, SNAO) and the United Kingdom (the National Audit Office, NAO) make an interesting comparison, partly because, in many regards, they have chosen to take on opposite paths. The relevance of these choices, internal managerial choices, and their differing consitutional conditions have a strong impact on what role the SAI takes and how it works to build legitimacy in the modern democracy. Accounts from ten other SAIs from democracies around the world are also included and discussed, making the book relevant and essential reading to a broad international research audience.
Download or read book OECD Public Governance Reviews Supreme Audit Institutions and Good Governance Oversight Insight and Foresight written by OECD and published by OECD Publishing. This book was released on 2016-09-29 with total page 159 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
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 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 Public Sector Audit written by Carolyn J. Cordery and published by Routledge. This book was released on 2020-11-22 with total page 110 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Supreme Audit Institutions and Good Governance written by Organisation for Economic Co-operation and Development and published by Organization for Economic Co-Operation & Development. This book was released on 2016 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Key messages to SAIs: Being aware and prepared -- Notes -- References -- Chapter 2. Supreme Audit Institutions' input into policy formulation -- Key Function 1: Strategic whole-of-government steering and planning -- Key Function 2: Budgetary planning -- Key Function 3: Establishing regulatory policy -- Key Function 4: Exercise of internal control and risk management -- Taking Stock: SAI activities in supporting policy formulation -- Challenges and limitations to SAI participation -- Conclusions on the role of SAIs in supporting policy formulation
Download or read book Environmental Performance Auditing in the Public Sector written by Awadhesh Prasad and published by Routledge. This book was released on 2018-06-14 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt: Environment and sustainable development challenges are a matter of global concern. Trillions of dollars of mostly public money are invested every year in domestic and international policies and programs to address these challenges. The effectiveness of these policies and programs is critical to environmental sustainability. Performance audits that examine the effectiveness of governmental policies and programs heavily influence their implementation. Despite this, performance auditing in the environment field has received very little academic attention. This book takes a closer look at performance auditing of public sector environmental policies and programs. It examines trends in global environmental performance auditing; and how it is currently practiced drawing on a global survey and case studies from Canada, India and Australia. In doing so, it identifies issues and challenges faced by Supreme Audit Institutions in undertaking these performance audits. This book will be of interest to students, scholars and practitioners of sustainable development, environmental auditing and public sector auditing as well as to donor organisations engaged in these areas.
Download or read book OECD Public Governance Reviews Chile s Supreme Audit Institution Enhancing Strategic Agility and Public Trust written by OECD and published by OECD Publishing. This book was released on 2014-04-23 with total page 354 pages. Available in PDF, EPUB and Kindle. Book excerpt: This review focuses on advancing the performance-management vision of the Comptroller General of the Republic of Chile (Contraloría General de la Republica, CGR) with a view to enhance the relevance and positive impact of its work on accountability ...
Download or read book Supreme Audit Institutions in Different Countries written by S. N. Swaroop and published by . This book was released on 1991 with total page 583 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book International Journal of Government Auditing written by United States. Government Accountability Office and published by . This book was released on 2002 with total page 118 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Organizational Auditing and Assurance in the Digital Age written by Marques, Rui Pedro and published by IGI Global. This book was released on 2019-02-15 with total page 404 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditing is constantly and quickly changing due to the continuous evolution of information and communication technologies. As the auditing process is forced to adapt to these changes, issues have arisen that lead to a decrease in the auditing effectiveness and efficiency, leading to a greater dissatisfaction among users. More research is needed to provide effective management and mitigation of the risk associated to organizational transactions and to assign a more reliable and accurate character to the execution of business transactions and processes. Organizational Auditing and Assurance in the Digital Age is an essential reference source that discusses challenges, identifies opportunities, and presents solutions in relation to issues in auditing, information systems auditing, and assurance services and provides best practices for ensuring accountability, accuracy, and transparency. Featuring research on topics such as forensic auditing, financial services, and corporate governance, this book is ideally designed for internal and external auditors, assurance providers, managers, risk managers, academicians, professionals, and students.
Download or read book International Auditor Fellowship Program written by United States. General Accounting Office and published by . This book was released on 1982* with total page 3 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book OECD Public Governance Reviews Enhancing the Oversight Impact of Chile s Supreme Audit Institution Applying Behavioural Insights for Public Integrity written by OECD and published by OECD Publishing. This book was released on 2022-05-16 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt: The impact of the work of supreme audit institutions (SAIs) largely depends on the ability and willingness of the audited entities to implement the changes suggested in the audit reports issued by the SAIs. Applying behavioural insights (BI) can help SAIs promote the uptake of their audit reports and recommendations.
Download or read book Public Sector Auditing written by Sir John Bourn and published by John Wiley & Sons. This book was released on 2008-07-31 with total page 426 pages. Available in PDF, EPUB and Kindle. Book excerpt: Drawing on 20 years of experience as Comptroller and Auditor General, and head of the United Kingdom National Audit Office, Public Sector Auditing: Is it Value for Money? is Sir John Bourn’s own account of the role and influence value for money auditing has in holding governments to account and in helping public bodies improve the ways in which they deliver services. Key features include: In-depth case studies from UK, US, Canada, China, India and Australia; Detailed analysis of complex areas of public expenditure such as health, education, privatisation, regulation, defence and IT; Examples of how auditing can promote positive outcomes rather than negative post mortems. This book is relevant for people working in both the public and private sectors, and should be essential reading for the staff of public sector audit institutions around the world, as well as commercial accountancy firms and students of accountancy, politics, economics and public management.
