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Public Sector Audit
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Book Synopsis Public Sector Audit by : CAROLYN J.. HAY CORDERY (DAVID C.)
Download or read book Public Sector Audit written by CAROLYN J.. HAY CORDERY (DAVID C.) and published by Routledge. This book was released on 2022-05 with total page 120 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.
Book Synopsis Public Sector Audit by : Carolyn J. Cordery
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.
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.
Book Synopsis Public Sector Accounting and Auditing in Europe by : I. Brusca
Download or read book Public Sector Accounting and Auditing in Europe written by I. Brusca and published by Springer. This book was released on 2016-02-03 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book provides an overview of the governmental accounting status quo in Europe by analysing the public sector accounting, budgeting and auditing systems in fourteen European countries. IT sheds light on the challenges faced by European countries as they move towards adoption of the European Public Sector Accounting Standards (EPSAS).
Book Synopsis Quality of Internal Auditing in the Public Sector by : Plamena Nedyalkova
Download or read book Quality of Internal Auditing in the Public Sector written by Plamena Nedyalkova and published by Springer Nature. This book was released on 2019-10-17 with total page 266 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines key methodological and organizational questions with regard to assessing the quality of internal audits. By studying the status quo of these audits in the public sector, including municipalities, it identifies relevant weaknesses, loopholes and issues. In addition, the book assesses the strengths and weaknesses of the approved control system to explain the reasons why, and conditions under which, internal audits are ineffective, and proposes new metric and non-metric indicators to improve the quality of internal auditing. Given its scope, the book offers a valuable guide for anyone responsible for financial controls and internal audits, and will appeal to students and financial practitioners alike.
Book Synopsis Public Sector Accounting, Auditing and Control in South Eastern Europe by : Vesna Vašiček
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.
Book Synopsis Public Sector Audit by : Carolyn J. Cordery
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 exploring 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"--
Book Synopsis Audit in the Public Sector by : Roger Buttery
Download or read book Audit in the Public Sector written by Roger Buttery and published by . This book was released on 1989 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Audit in a Democracy by : Paul Nicoll
Download or read book Audit in a Democracy written by Paul Nicoll and published by Routledge. This book was released on 2016-12-05 with total page 223 pages. Available in PDF, EPUB and Kindle. Book excerpt: Exploring the role of public sector audit in emerging democracies and developing countries, this book provides an account of the relationship between the public sector auditor, the legislature and executive government. In particular, it introduces public sector audit's capacity to assess government agencies' compliance with the law and their management of taxpayer or internationally funded programs and services. The volume: ¢ Explores the Australian model of public sector audit. ¢ Provides a definition of a supreme Audit Institution (SAI) and the role and responsibilities of the public sector auditor. ¢ Examines the authority necessary for the SAI to function effectively. ¢ Discusses likely future reform of the SAI's legal framework. ¢ Illustrates how audit can be used to strengthen democratic institutions in emerging market economies. It will be of use to researchers, academics and students interested in the critical issues surrounding audit in general and public sector audit in particular. It will also be a valuable guide to practitioners in this area.
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 Audit in the Public Sector by : Roger Buttery
Download or read book Audit in the Public Sector written by Roger Buttery and published by . This book was released on 1993 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Public Sector Accounting by : Tjerk Budding
Download or read book Public Sector Accounting written by Tjerk Budding and published by Routledge. This book was released on 2014-08-13 with total page 201 pages. Available in PDF, EPUB and Kindle. Book excerpt: As change sweeps across the public sector, a huge range of accounting and financial management challenges are created. This textbook analyses the reforms that are being introduced to deal with these challenges and their global impact on the public sector. Readers are provided with an international overview of government accounting, reporting, management control, cost accounting, budgeting and auditing. In explaining how innovative financial management tools are utilized in the public sector, the authors address a number of emerging issues: Harmonization trends in public financial management and International Public Sector Accounting Standards (IPSASs) Financial reporting and consolidated financial statements in the public sector Public sector management accounting and control methods Financial and performance auditing in the public sector This concise and accessible textbook will be core reading for public sector accounting and financial management students and will also be required reading for students of public management and administration more generally. Managers, accountants, consultants and auditors working in the public sector will also find the book a useful reference.
Book Synopsis Contemporary Issues in Public Sector Accounting and Auditing by : Simon Grima
Download or read book Contemporary Issues in Public Sector Accounting and Auditing written by Simon Grima and published by Emerald Group Publishing. This book was released on 2021-01-18 with total page 364 pages. Available in PDF, EPUB and Kindle. Book excerpt: Providing a comprehensive account which brings a wide range of countries to the forefront in terms of both comparability and accountability, this study shines a light on the differences in accounting systems between states, and fills a gap in the literature by combining these aspects of public sector accounting and auditing within a single book.
Book Synopsis Environmental Performance Auditing in the Public Sector by : Awadhesh Prasad
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 164 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.
Author :Organisation for Economic Co-operation and Development. Public Management Service Publisher :OECD ISBN 13 : Total Pages :298 pages Book Rating :4.3/5 (91 download)
Book Synopsis Performance Auditing and the Modernisation of Government by : Organisation for Economic Co-operation and Development. Public Management Service
Download or read book Performance Auditing and the Modernisation of Government written by Organisation for Economic Co-operation and Development. Public Management Service and published by OECD. This book was released on 1996 with total page 298 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication considers the relationship between performance auditing and public sector modernisation and the extent to which performance auditing could or should improve the performance of public sector organisations.
Book Synopsis The Future of Auditing by : David Hay
Download or read book The Future of Auditing written by David Hay and published by Routledge. This book was released on 2019-06-20 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Future of Auditing provides a concise overview of the function of auditing and the future challenges it faces, underpinned with suggestions for future research. It evaluates the key challenges facing the profession, such as quality, competition, and governance, as well as highlighting the under-explored areas of ethics, fraud, and judgement. The emphasis throughout is on the value of audit, and the importance of auditing research. Providing an original assessment of global versus national auditing, evidence-based auditing standards, and the structure of professional firms, David Hay critically examines the value of auditing from different standpoints. He critically reviews current assumptions about the value of audits of financial statements, and explores research opportunities and priorities to improve understanding of the value of auditing and its future role and function. This authoritative but accessible guide to the future of auditing and the challenges it faces will be useful not only to auditing researchers, but also to policy makers, standard setters, financial journalists, and auditing professionals seeking an accessible overview of current and future issues in auditing.
Book Synopsis Public Sector Accounting and Auditing in Europe by : I. Brusca
Download or read book Public Sector Accounting and Auditing in Europe written by I. Brusca and published by Springer. This book was released on 2016-02-03 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book provides an overview of the governmental accounting status quo in Europe by analysing the public sector accounting, budgeting and auditing systems in fourteen European countries. IT sheds light on the challenges faced by European countries as they move towards adoption of the European Public Sector Accounting Standards (EPSAS).
