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National Audit Office
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Author :Great Britain: Parliament: House of Commons: Public Accounts Commission Publisher :The Stationery Office ISBN 13 :9780215513625 Total Pages :28 pages Book Rating :4.5/5 (136 download)
Book Synopsis Review of the National Audit Office's corporate governance by : Great Britain: Parliament: House of Commons: Public Accounts Commission
Download or read book Review of the National Audit Office's corporate governance written by Great Britain: Parliament: House of Commons: Public Accounts Commission and published by The Stationery Office. This book was released on 2008-02-11 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report presents John Tiner's "Review of the National Audit Office's corporate governance". The head of the National Audit Office, the Comptroller and Auditor General (C&AG), is an Officer of the House of Commons appointed by the Queen, and is completely independent of Government and enjoys complete discretion over the discharge of his functions. The current C&AG has put in place a number of governance processes, but in their effectiveness these fall short of what is currently best practice. The NAO must remain independent, but work within systems of governance that are consistent with best practice, and follow relevant auditing and professional standards. The main proposals are: (1) the NAO should be formed as a body corporate with a governing board comprising a majority of independent non executive directors. Its main functions should be to set the strategy of the Office, support and oversee the work of the C&AG, ensure the Office conducts its business in an economic, efficient and effective way and satisfy itself that the systems of governance and internal controls operate effectively and to the highest standards. (2) The Chief Executive (the C&AG) should have complete personal discretion as to the audit judgements he reaches and the presentation of those judgements to the Public Accounts Committee and other committees of Parliament as may be necessary. (3) Both the Chairman and Chief Executive of the NAO Board would be appointed by the Queen on a motion from the House of Commons. The Chairman and the other non-executives should be appointed for a term of 3 years renewable once. The Chief Executive should be appointed for a fixed term of 8 years which cannot be renewed.
Book Synopsis National Audit Office - Charity Commission: The Regulatory Effectiveness of the Charity Commossion - HC 813 by : Great Britain: National Audit Office
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.
Book Synopsis The Role of the National Audit Office by : Great Britain. Central Office of Information
Download or read book The Role of the National Audit Office written by Great Britain. Central Office of Information and published by . This book was released on 1987 with total page 11 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Standards for Internal Control in the Federal Government by : United States Government Accountability Office
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.
Book Synopsis PROGRESS IN IMPLEMENTING NATIONAL AUDIT OFFICE RECOMMENDATIONS by : NATIONAL AUDIT OFFICE.
Download or read book PROGRESS IN IMPLEMENTING NATIONAL AUDIT OFFICE RECOMMENDATIONS written by NATIONAL AUDIT OFFICE. and published by . This book was released on 2021 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis National Audit Office by : Great Britain. National Audit Office
Download or read book National Audit Office written by Great Britain. National Audit Office and published by . This book was released on 1983 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis A History of British National Audit: by : David Dewar
Download or read book A History of British National Audit: written by David Dewar and published by Oxford University Press. This book was released on 2016-12-15 with total page 314 pages. Available in PDF, EPUB and Kindle. Book excerpt: The core theme of the book is the importance of an independent state audit to ensure that the Executive is held accountable to Parliament. Instilling effective financial control and accountability for the use of public funds and the proper conduct of public business has been an incremental process that has taken centuries. This book provides a detailed history of the forces and personalities involved in the development of public sector audit, including the battles which extended well into the 20th century to establish a public sector audit that was constitutionally and in practice independent from the influence and control of the Executive. It identifies key themes that have emerged and re-emerged in these developments, and the challenges and obstacles faced and overcome over the years to arrive at today's modern audit framework and to establish current principles and practice in accountability to Parliament and the public. The book charts the movement of public sector audit from a focus on the presentation and accuracy of accounts to the introduction of the added dimension of ensuring that funds are spent only for purposes approved by Parliament and that resources have been used efficiently, effectively and with economy. It explores the seminal relationships of the NAO and its predecessors with the Treasury, spending departments and the Public Accounts Committee; and it deals with the impact of major changes still taking place in the objectives, management and delivery of government programmes and services, including the growing involvement of outside agencies and the private sector. The book reviews the NAO's current achievements, continuing challenges, developments in the range and nature of its work, and future priorities. Importantly, it provides an authoritative source of reference for professionals and academics, while remaining accessible to readers with a more general interest in the developments and issues examined.
Book Synopsis National Audit Office. Good Practice Guide by : Great Britain. National Audit Office
Download or read book National Audit Office. Good Practice Guide written by Great Britain. National Audit Office and published by . This book was released on 2020 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Code of Practice Dealing with the Relationship Between the National Audit Office and the Comptroller and Auditor General by : Great Britain. National Audit Office
Download or read book Code of Practice Dealing with the Relationship Between the National Audit Office and the Comptroller and Auditor General written by Great Britain. National Audit Office and published by . This book was released on 2022 with total page 14 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis National Audit Office Main Supply Estimate 2023-24 by : Great Britain. National Audit Office
Download or read book National Audit Office Main Supply Estimate 2023-24 written by Great Britain. National Audit Office and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Public Sector Auditing by : Sir John Bourn
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.
Author :United States Government Accountability Office Publisher :Lulu.com ISBN 13 :0359536395 Total Pages :234 pages Book Rating :4.3/5 (595 download)
Book Synopsis Government Auditing Standards - 2018 Revision by : United States Government Accountability Office
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.
Book Synopsis NATIONAL AUDIT OFFICE ANNUAL REPORT AND ACCOUNTS 2022-23 by : NATIONAL AUDIT OFFICE.
Download or read book NATIONAL AUDIT OFFICE ANNUAL REPORT AND ACCOUNTS 2022-23 written by NATIONAL AUDIT OFFICE. and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Making Governments Accountable by : Zahirul Hoque
Download or read book Making Governments Accountable written by Zahirul Hoque and published by Routledge. This book was released on 2020-12-18 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the past two decades, there has been a paradigm shift in public administration and public sector accounting around the world, with increasing emphasis on good governance and accountability processes for government entities. This is all driven both by economic rationalism, and by changing expectations of what governments can and should do. An important aspect of this accountability and governance process is the establishment and effective functioning of a Public Accounts Committee (PAC), a key component of democratic accountability. With contributions from renowned scholars and practitioners, and using case studies from around the world, this research-based collection examines the rationales for current roles of the PACs and explores the links between PACs and National Audit Offices. It also compares PAC practices from developing and developed countries such as Africa, Asia, Pacific islands, and Europe with both Westminster and non-Westminster models of government. This will be valuable reading for academics, researchers, and advanced students in public management, public accounting and public sector governance.
Book Synopsis National Audit Office. Home Office by : Great Britain. National Audit Office
Download or read book National Audit Office. Home Office written by Great Britain. National Audit Office and published by . This book was released on 2018 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Corporate Governance Framework by : Australian National Audit Office
Download or read book Corporate Governance Framework written by Australian National Audit Office and published by . This book was released on 1998 with total page 642 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis National Audit Office. Cross-government by : Great Britain. National Audit Office
Download or read book National Audit Office. Cross-government written by Great Britain. National Audit Office and published by . This book was released on 2017 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt:
