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 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 Judgment and Decision Making Research in Accounting and Auditing written by Robert H. Ashton and published by Cambridge University Press. This book was released on 1995-09-29 with total page 311 pages. Available in PDF, EPUB and Kindle. Book excerpt: A timely and comprehensive study on behavioural decision-making within the field of accounting.
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 Model Rules of Professional Conduct written by American Bar Association. House of Delegates and published by American Bar Association. This book was released on 2007 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.
Download or read book Federal Information System Controls Audit Manual FISCAM written by Robert F. Dacey and published by DIANE Publishing. This book was released on 2010-11 with total page 601 pages. Available in PDF, EPUB and Kindle. Book excerpt: FISCAM presents a methodology for performing info. system (IS) control audits of governmental entities in accordance with professional standards. FISCAM is designed to be used on financial and performance audits and attestation engagements. The methodology in the FISCAM incorp. the following: (1) A top-down, risk-based approach that considers materiality and significance in determining audit procedures; (2) Evaluation of entitywide controls and their effect on audit risk; (3) Evaluation of general controls and their pervasive impact on bus. process controls; (4) Evaluation of security mgmt. at all levels; (5) Control hierarchy to evaluate IS control weaknesses; (6) Groupings of control categories consistent with the nature of the risk. Illus.
Download or read book Hybridization of Food Governance written by Paul Verbruggen and published by Edward Elgar Publishing. This book was released on 2017-04-28 with total page 321 pages. Available in PDF, EPUB and Kindle. Book excerpt: Modern food governance is increasingly hybrid, involving not only government, but also industry and civil society actors. This book analyzes the unfolding interplay between public and private actors in global and local food governance. How are responsibilities and risks allocated in hybrid governance arrangements, how is legitimacy ensured, and what effects do these arrangements have on industry or government practices? The expert contributors draw on law, economics, political science and sociology to discuss these questions through rich empirical cases.
Download or read book Artificial Intelligence in Accounting and Auditing written by Mariarita Pierotti and published by Springer Nature. This book was released on with total page 249 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Oxford Handbook Public Accountability written by M. A. P. Bovens and published by Oxford Handbooks. This book was released on 2014-04 with total page 737 pages. Available in PDF, EPUB and Kindle. Book excerpt: Drawing on the best scholars in the field from around the world, this handbook showcases conceptual and normative as well as the empirical approaches in public accountability studies.
Download or read book Emerging Perspectives on Judgment and Decision Research written by Sandra L. Schneider and published by Cambridge University Press. This book was released on 2003-06-16 with total page 740 pages. Available in PDF, EPUB and Kindle. Book excerpt: Table of contents
Download or read book ICFF 2019 written by Darmawan Napitupulu and published by European Alliance for Innovation. This book was released on 2019-08-13 with total page 221 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Proceeding book presented the International Conference on Financial Forensics and Fraud, which is an international conference hosted by Universitas Hindu Indonesia in collaboration with Australasian Accounting, Business and Finance Journal. Total 30 full papers presented were carefully reviewed and selected from 50 submissions with the topics not limited to Fraud and Financial Forensics from various disciplines The 2019 Conference was held in Bali, Indonesia from 13 to 14 August 2019 which had been attended by academics and researchers from various universities worldwide including practitioners with the theme Financial Forensics and Fraud Detection in Revolution Industry 4.0.
Download or read book Accountability Performance Reporting Comprehensive Audit written by Guy Leclerc and published by . This book was released on 1996-01 with total page 373 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Provides readers with the basic concepts, frameworks, tools and practice guidelines they need to begin their learning or careers in the area of comprehensive auditing." - introduction.
Download or read book Fair Value Measurements written by International Accounting Standards Board and published by . This book was released on 2006 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Oxford Handbook of Public Accountability written by Mark Bovens and published by OUP Oxford. This book was released on 2014-05-15 with total page 737 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the past two decades public accountability has become not only an icon in political, managerial, and administrative discourse but also the object of much scholarly analysis across a broad range of social and administrative sciences. This handbook provides a state of the art overview of recent scholarship on public accountability. It collects, consolidates, and integrates an upsurge of inquiry currently scattered across many disciplines and subdisciplines. It provides a one-stop-shop on the subject, not only for academics who study accountability, but also for practitioners who are designing, adjusting, or struggling with mechanisms for accountable governance. Drawing on the best scholars in the field from around the world, The Oxford Handbook of Public Accountability showcases conceptual and normative as well as the empirical approaches in public accountability studies. In addition to giving an overview of scholarly research in a variety of disciplines, it takes stock of a wide range of accountability mechanisms and practices across the public, private and non-profit sectors, making this volume a must-have for both practitioners and scholars, both established and new to the field.
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 Blackwell Handbook of Judgment and Decision Making written by Derek J. Koehler and published by John Wiley & Sons. This book was released on 2008-04-15 with total page 680 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Blackwell Handbook of Judgment and Decision Making is a state-of-the art overview of current topics and research in the study of how people make evaluations, draw inferences, and make decisions under conditions of uncertainty and conflict. Contains contributions by experts from various disciplines that reflect current trends and controversies on judgment and decision making. Provides a glimpse at the many approaches that have been taken in the study of judgment and decision making and portrays the major findings in the field. Presents examinations of the broader roles of social, emotional, and cultural influences on decision making. Explores applications of judgment and decision making research to important problems in a variety of professional contexts, including finance, accounting, medicine, public policy, and the law.
Download or read book Advances in Accounting Behavioral Research written by Khondkar E. Karim and published by Emerald Group Publishing. This book was released on 2019-09-30 with total page 164 pages. Available in PDF, EPUB and Kindle. Book excerpt: Focusing on research that examines both individual and organizational behavior relative to accounting, this volume of Advances in Accounting Behavioral Research offers a perspectives on topics such as tax compliance, risk judgement, and affiliation bias.
