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 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 Supreme Audit Institutions Independence Index written by World Bank and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This report aims to inform and better equip World Bank task teams and development partners to support the strengthening of Supreme Audit Institutions (SAIs) in client countries. It also aims to help focus the ongoing collaboration between the International Organisation of Supreme Audit Institution (INTOSAI) and development agencies to address the intractable SAI independence issue. The report also responds to yearnings of several development partners to better understand the degree of SAI independence in countries and regions.
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 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 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 Citizen Engagement Practices by Supreme Audit Institutions written by United Nations. Department of Economic and Social Affairs and published by UN. This book was released on 2014-06-15 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The United Nations Secretary-General's endorsement of the Policy on Integrated Assessment and Planning reaffirms the Organization's commitment to integration as a way of maximizing the individual and collective impact of the United Nations in conflict and post-conflict situations. The mandatory minimum requirements established by the IAP Policy have been designed -- and subsequently agreed by the leadership of the United Nations -- to ensure that the purposes of integration can be achieved. The IAP Policy does not, however, over-prescribe how to meet each requirement, which must be adapted to the specific characteristics of each situation by those directly involved in the response in the field and at Headquarters. It is in the same spirit that the following Handbook on the implementation of the IAP Policy has been developed. The Handbook captures -- and celebrates -- the creativity and breadth of innovation already on display in contexts as varied as Lebanon, Timor-Leste, the Democratic Republic of Congo (DRC) and Haiti, and across all levels and areas of United Nations support. Under the framework of the IAP Policy, the ability of United Nations staff, from missions, the UN country team (UNCT) and Headquarters, to apply the requirements in a manner that makes the United Nations system as a whole more coherent, more effective and more efficient, remains our greatest asset. The Handbook provides guidance on methodologies, tools and approaches that may be used to meet the IAP Policy's mandatory requirements and minimum standards.
Download or read book Public Auditing Techniques for Performance Improvement written by United Nations. Department of Technical Cooperation for Development and published by New York : United Nations. This book was released on 1980 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 The Strategic Options of Supreme Audit Institutions written by Kim Klarskov Jeppesen and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Based on the theory of professional competition, this paper identify and investigates four strategic options of supreme audit institutions (SAIs) through a case study of four Nordic national audit offices: a performance auditing strategy; a financial auditing strategy; a portfolio strategy; and a hybrid strategy. The analysis of the Nordic SAIs shows that while one SAI appears to have adopted a hybrid strategy, the portfolio strategy has been chosen by the three other SAIs, although with some variations in the portfolio. The paper concludes by discussing the implications of these strategic options for public sector auditing.
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 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 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 Public Sector Accounting Auditing and Control in South Eastern Europe written by Vesna Vašiček and published by Springer. This book was released on 2019-03-29 with total page 249 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book comprehensively presents the current practice and further development paths of public sector accounting, auditing and control systems in 7 South Eastern European countries based on the contributions of highly-respected researchers. Each chapter is a study of the territorial organisation, public sector scope, formulation and execution of central government and local and regional self-government budgets, accounting and financial reporting reforms and practice, audit and other oversight (supervision) in the public sector, and challenges in the further development of public sector accounting and auditing of each country. It also provides insights into the challenges that SEE countries are faced with as they move towards the adoption of accrual accounting and the implementation of IPSAS and/or EPSAS, and offers a valuable reference resource for academics, researchers, students, auditors, public administrators, policy makers and standard setters.
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 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 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.
