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Review Of The National Audit Offices Corporate Governance
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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.
Author :Great Britain: Parliament: House of Commons: Public Accounts Commission Publisher :The Stationery Office ISBN 13 :9780215514073 Total Pages :16 pages Book Rating :4.5/5 (14 download)
Book Synopsis Corporate governance of the National Audit Office by : Great Britain: Parliament: House of Commons: Public Accounts Commission
Download or read book Corporate governance of the National Audit Office written by Great Britain: Parliament: House of Commons: Public Accounts Commission and published by The Stationery Office. This book was released on 2008-03-06 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt: Response to the Tiner Review contained in the Public Accounts Commission, 14th report, HC 328, session 2007-08 (ISBN 9780215513625)
Author :Great Britain. Parliament House of Commons. The Public Accounts Commission Publisher : ISBN 13 :9780215523266 Total Pages :37 pages Book Rating :4.5/5 (232 download)
Book Synopsis Draft Clauses on Corporate Governance of the National Audit Office by : Great Britain. Parliament House of Commons. The Public Accounts Commission
Download or read book Draft Clauses on Corporate Governance of the National Audit Office written by Great Britain. Parliament House of Commons. The Public Accounts Commission and published by . This book was released on 2008 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt: In March 2008 the Commission published their resopnse to John Tiner's review of the corporate governance of the National Audit Office. The Government agreed to make provision in the Constitutional Renewal Bill for those parts of our proposals which required legislation.This paper sets out how the Commission's proposals might be taken forward.The draft clauses and explanatory notes embody these proposals and reflect the decision that NAO Board should have nine memebers with a non-executive majority of one and the proposal for a prohibition on a former Comptroller and Auditor General (C & AG) accepting any post in any body which the C & AG has audited or which is in the figt of the Government. Further consideration to the C & AG remuneration. It is acknowledged that the draft clauses will need to be reviewed prior to inclusion in the Constitutional Renewal Bill
Book Synopsis OECD Public Governance Reviews Supreme Audit Institutions and Good Governance Oversight, Insight and Foresight by : OECD
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.
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 Corporate Governance Beyond Compliance by :
Download or read book Corporate Governance Beyond Compliance written by and published by . This book was released on 1999 with total page 70 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Contemporary Issues in Financial Reporting, Auditing and Corporate Governance (UUM Press) by : Noor Afza Amran
Download or read book Contemporary Issues in Financial Reporting, Auditing and Corporate Governance (UUM Press) written by Noor Afza Amran and published by UUM Press. This book was released on 2013-01-01 with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contemporary Issues in Financial Reporting, Auditing and Corporate Governance offers theoretical and empirical background on three fundamental areas of accounting, namely financial reporting, auditing and corporate governance. This book is written in a clear and reader-friendly manner to create readers’ interest in the central issues of discussion. The uniqueness of this book is in its extensive coverage of national and internationally-oriented issues of financial reporting, auditing and corporate governance. This book is ideal for accounting and business related courses at upper undergraduate and post-graduate levels. With its broad coverage, the book should also be of interest to academicians, professionals, corporate managers, regulatory bodies and researchers.
Book Synopsis Corporate Governance in Commonwealth Authorities and Companies by : Australian National Audit Office
Download or read book Corporate Governance in Commonwealth Authorities and Companies written by Australian National Audit Office and published by . This book was released on 1999 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Taking the measure of government performance by : Great Britain: National Audit Office
Download or read book Taking the measure of government performance written by Great Britain: National Audit Office and published by The Stationery Office. This book was released on 2010-07-14 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: Good performance measurement frameworks show taxpayers what they are getting for their money and enable the Government to assess whether it is achieving its key objectives cost-effectively. In its final review of the quality of the data systems used by government departments to measure progress against Public Service Agreements (PSAs), the NAO concludes that the PSA framework provided a clear focus on the objectives that mattered for the then Government, and had gradually improved. The quality of data systems and of disclosures about measurement policies has risen: 58 per cent of PSA data systems, under 2007's Comprehensive Spending Review (CSR07), were fit for purpose, up from 30 per cent under the 2002 Spending Review. The NAO notes, however, that a third of CSR07 systems needed strengthening to improve controls or transparency and 10 per cent of systems were not fit for purpose. PSAs became progressively more focused on key priorities, and more clearly stated however they generally did not make clear the extent to which outcomes were the result of government activity. And financial information has been poorly linked with PSA indicators. The apportionment of annual departmental expenditure was not broken down by the indicators used to report progress and did not facilitate more in-depth analysis of the cost of progress. This hinders strategic decision-making because it is not clear what allocation of available resources could achieve the best overall results. The ability to link financial and performance information is particularly significant at a time when public sector budgets face severe cuts.
Book Synopsis The Shareholder Executive and public sector businesses by : Great Britain: National Audit Office
Download or read book The Shareholder Executive and public sector businesses written by Great Britain: National Audit Office and published by The Stationery Office. This book was released on 2007-02-28 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt: Despite privatisation, central and local government still own or part own a number of companies with a combined turnover of over £25 billion. Reconciling public policy with shareholder value can be problematic and so the Shareholder Executive was established in 2003 to improve the Government's ability to act as an effective shareholder. This report examines the impact of the Executive and whether it is on course to meet its objectives. The overall finding is that, to date, it has generally acted as an effective and intelligent shareholder and has proved value for money. However there issues that need to be addressed to allow the Executive to build on its early work. A number of recommendations are made, including moving it out of DTI and giving it independent status.
Book Synopsis Corporate Governance and Accounting Under the Sarbanes-Oxley Act of 2002 by : David E. Hardesty
Download or read book Corporate Governance and Accounting Under the Sarbanes-Oxley Act of 2002 written by David E. Hardesty and published by . This book was released on 2002 with total page 676 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Efficiency and reform in government corporate functions through shared service centres by : Great Britain: National Audit Office
Download or read book Efficiency and reform in government corporate functions through shared service centres written by Great Britain: National Audit Office and published by The Stationery Office. This book was released on 2012-03-07 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 2004, the Gershon Review recommended that the Government pursue the sharing of services, including human resources, finance, procurement and payroll, to achieve cost savings. It has been up to individual departments to establish their own arrangements and, between 2004 and 2011, eight major shared service centres emerged. The five centres examined by the NAO were expected to cost £0.9 billion to build and operate but, to date, they have cost £1.4 billion. They were also expected to have saved £159 million by the end of 2010-11. While, in one instance Government has achieved break-even in a time consistent with the private sector, its overall performance has been varied and the two centres that are still tracking benefits report a measured net cost of £255 million. Most departmental customers have not acted as 'intelligent customers' and they will need to build in-house capability with enough business and technical understanding to manage the services and work with the centres to achieve efficiencies. Among other findings are that the software systems used in the centres have added complexity and cost; and that, as the use of the centres has been voluntary, departments have struggled to roll-out shared services fully across all their business units and arm's length bodies. The Cabinet Office has recently gained approval for a new strategy and business case. The NAO considers the approach is ambitious and has challenging timescales. The Cabinet Office is actively working with departments on its implementation.
Author :Scotland. Parliament Scottish Commission for Public Audit Publisher : ISBN 13 :9781406146622 Total Pages :36 pages Book Rating :4.1/5 (466 download)
Book Synopsis Review of the Corporate Governance of Audit Scotland by : Scotland. Parliament Scottish Commission for Public Audit
Download or read book Review of the Corporate Governance of Audit Scotland written by Scotland. Parliament Scottish Commission for Public Audit and published by . This book was released on 2008 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Report of the Controller and Auditor-General on Governance Issues in Crown Entities by : New Zealand. Audit Office
Download or read book Report of the Controller and Auditor-General on Governance Issues in Crown Entities written by New Zealand. Audit Office and published by . This book was released on 1996-01-01 with total page 63 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The findings and conclusions arising from the audit are based on our review of six Crown entities"--Pref.
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 Internal Audit by : Australian National Audit Office
Download or read book Internal Audit written by Australian National Audit Office and published by . This book was released on 1998 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Restoring Trust in Audit and Corporate Governance by :
Download or read book Restoring Trust in Audit and Corporate Governance written by and published by . This book was released on 2021 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
