Performance Auditing

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Author :
Publisher : Edward Elgar Publishing
ISBN 13 : 0857931806
Total Pages : 369 pages
Book Rating : 4.8/5 (579 download)

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Book Synopsis Performance Auditing by : Jeremy Lonsdale

Download or read book Performance Auditing written by Jeremy Lonsdale and published by Edward Elgar Publishing. This book was released on 2011-01-01 with total page 369 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'It is time, 15 years on from the coining of the "Audit Explosion", to re-appraise the growth of new forms of auditing. As we move into what might be called "Auditing in Austerity" this book gives us that overview. An extremely well-informed team of authors has been assembled to deliver a comparative analysis that successfully mixes "insider" and "outsider" perspectives. This should be required reading, not just for auditors and their academic hangers-on, but for the wider audience of those interested in contemporary developments in democratic accountability and policymaking.' – Christopher Pollitt, Catholic University of Leuven, Belgium 'This book fills an important gap in the market. At a time when governments around the world face the largest deficits in decades, there is a strong need to reduce public expenditures whilst ensuring greater value for money from public services. This book addresses these concerns and many more. Each of the chapter authors is a senior practitioner and/or an academic who specialises in performance auditing and accountability in modern complex democracies. They explore the nature of the concepts which underlie current practice; set out a variety of institutional structures and processes, and identify the limits of both theory and practice. These make this a book of considerable significance and one which makes an important contribution to our understanding of the democratic process. This is not a narrowly-focused book only of interest to those who specialise in performance auditing. Given the richness of its analysis and the fine-grained understanding of institutions and processes, it has much to say to students of public administration, management and policy analysis. I am confident that this will rapidly become the standard reference for those who are interested in performance auditing.' – Peter M. Jackson AcSS, University of Leicester, UK 'What a good read. Insightful and challenging. It is likely to incite a lot of discussion on the wide-ranging views from the very well-informed and qualified contributors, not least from those who actually have to implement the findings and recommendations of performance audit reports. The focus is rightly on accountability for performance not only in achieving government program objectives in an economic, efficient and effective manner, but also on the audit institutions themselves. It should be welcomed by the public sector and particularly by the parliamentary institutions concerned with achieving accountability for government performance.' – Pat Barrett AO, Australian National University and former Australian Auditor-General (1995–2005) 'This book is a much welcome tonic for public administration. It is one of the few books that explicitly focus on how audit institutions carry out their performance auditing responsibilities. While auditors will likely read this, the authors have geared the book to a broader readership, including public managers who are often the subject of performance audits.' – From the foreword by Paul Posner, George Mason University, US This state-of-the-art book examines the development of performance audit, drawing on the experience in a number of different countries, including the United Kingdom, the United States, Australia, the Netherlands, and Belgium. The expert contributors identify the trajectory of performance audit, examine how it is conducted and consider what it is contributing to effective government. They conclude that, in the face of new challenges, performance auditors should focus both on their core responsibilities to ensure accountability, and continue to develop more insightful and sophisticated approaches to enable them to assess the growing complexity of the delivery of public services. By doing so, they can continue to play a valuable role in democratic accountability. Providing an up-to-date overview and discussion of performance audit, this highly topical book will appeal to all those working within audit, academics working in the fields of public management and public administration, as well practitioners in and close to state audit institutions. Members of Parliament, evaluators, internal auditors, researchers, policy analysts and consultants will also find this book invaluable.

Public Sector Accounting, Accountability and Governance

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Author :
Publisher : Routledge
ISBN 13 : 1351349163
Total Pages : 180 pages
Book Rating : 4.3/5 (513 download)

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Book Synopsis Public Sector Accounting, Accountability and Governance by : Robyn Pilcher

Download or read book Public Sector Accounting, Accountability and Governance written by Robyn Pilcher and published by Routledge. This book was released on 2018-07-17 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt: Funded by taxation, public spending cannot be separated from politics and ensuring efficiency and effectiveness is always high on the political and policy agenda. Accounting, accountability, governance and auditing are essential ingredients in evaluating public sector performance. Australia and New Zealand are world leaders when it comes to public sector accounting—such as being the first to introduce transaction-neutral accounting standards. This edited collection considers current issues impacting the public sector by primarily drawing upon experiences of Australia and New Zealand. Then, by combining history (from the time of the Domesday book, early sovereignty and Shakespeare) with current practice (differential reporting, international financial reporting standards, government performance, voter turnout, joined-up government and auditing practices), we use these experiences to illuminate the global issues of public sector accounting, accountability and governance. Based on rigorous research by top public sector researchers, this edited collection offers a multitude of future research ideas to enable those interested in following this pathway—whether they are in Australia, New Zealand, the United Kingdom, Europe, the United States of America, Africa or anywhere else in the world—an avenue to traverse.

Role of the Auditor General in Public Accountability

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Author :
Publisher : Universal-Publishers
ISBN 13 : 1581120370
Total Pages : 91 pages
Book Rating : 4.5/5 (811 download)

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Book Synopsis Role of the Auditor General in Public Accountability by : Bronwynn Adamson Nosworthy

Download or read book Role of the Auditor General in Public Accountability written by Bronwynn Adamson Nosworthy and published by Universal-Publishers. This book was released on 1999 with total page 91 pages. Available in PDF, EPUB and Kindle. Book excerpt: This research seeks to examine the issue of lack of staff resources within the office of the Auditor-General of NSW, with reference to the Australian Audit Office (AAO). In particular, the lack of staff resources and the implications given the changes which have occurred sine the 1970Ís, when efficiency audit responsibilities were introduced into the public accounting sector auditing, are examined. The present responsibilities to conduct not only regularity/compliance audits but also efficiency audits, coupled with the increasing complexities within the public sector, have placed significant pressure upon the staff resources within the offices of the Auditor's-General. The intention of the research is to provide empirical evidence of these changes on the utilization of staff resources. The Auditor General now, has responsibility for the conduct of firstly, regularity/compliance audits, which are required by mandate and, secondly, efficiency audits, which are left to the discretion of the Auditor-General. The latter are expected because these audits result in more achievements in the process of accountability via special reports to the Parliament. With these changes many problems have been identified. These include: increased workloads due to the wider charter accompanied by less relative resources, loss of staff resources to the private sector and other government departments, the ambiguous relationship between the Auditor-General and the executive government. The executive government is a client of the Auditor-General's, but also determines funding levels, lack of public awareness of the importance of government auditing, little agreement with what efficiency auditing actually means, as this is not defined by the Act. Restraints placed upon the Auditor-General by the government, by way of budgets, are not designed to restrain the independence of the Auditor-General, but do so in reality.

Public Sector Accounting and Accountability in Australia

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Author :
Publisher : UNSW Press
ISBN 13 : 9780868407685
Total Pages : 332 pages
Book Rating : 4.4/5 (76 download)

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Book Synopsis Public Sector Accounting and Accountability in Australia by : Warwick Funnell

Download or read book Public Sector Accounting and Accountability in Australia written by Warwick Funnell and published by UNSW Press. This book was released on 1998 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accountability as it concerns the Commonwealth Government; the obligation of governments to be financially accountable; ways in which governments answer for the use of resources taken from the public to implement social and economic policies; defining the public sector; the significance of government; the cycle of accountability in government; the structure of Australian government.

Performance Auditing and the Modernisation of Government

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Author :
Publisher : OECD
ISBN 13 :
Total Pages : 298 pages
Book Rating : 4.3/5 (91 download)

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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.

Crossover of Audit and Evaluation Practices

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Author :
Publisher : Routledge
ISBN 13 : 1000042553
Total Pages : 372 pages
Book Rating : 4.0/5 ( download)

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Book Synopsis Crossover of Audit and Evaluation Practices by : Maria Barrados

Download or read book Crossover of Audit and Evaluation Practices written by Maria Barrados and published by Routledge. This book was released on 2020-02-24 with total page 372 pages. Available in PDF, EPUB and Kindle. Book excerpt: Crossover of Audit and Evaluation Practices brings together academic analysis with insights from practitioners to discuss the potential for collaboration in audit and evaluation practices between three professional disciplines. Clearly written and thoughtfully organized, this volume is structured in three parts to deal with theory, practice issues and how the practices have worked together. • Part One provides definitions of performance audit, internal audit and program evaluation. • Part Two addresses several challenges that professionals face in applying these standards and principles. • Part Three contains examples of organizational collaboration between the practices, how they have worked together and the lessons that were learned from that experience. Specific cases from the Government Accountability Office, and UNESCO, UNDP and Inter-Americas Development Bank illustrate what has worked or not and suggest reasons why. Crossover of Audit and Evaluation Practices offers even the most skilled and experienced professional insight on how to bridge some of the divides. It will help generate a better understanding of the activities and services that are either imposed on them or are freely available and help to stimulate their optimal use.

The Oxford Handbook of Megaproject Management

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Author :
Publisher : Oxford University Press
ISBN 13 : 0191046175
Total Pages : 634 pages
Book Rating : 4.1/5 (91 download)

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Book Synopsis The Oxford Handbook of Megaproject Management by : Bent Flyvbjerg

Download or read book The Oxford Handbook of Megaproject Management written by Bent Flyvbjerg and published by Oxford University Press. This book was released on 2017-06-01 with total page 634 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Oxford Handbook of Megaproject Management provides state-of-the-art scholarship in the emerging field of megaproject management. Megaprojects are large, complex projects which typically cost billions of dollars and impact millions of people, like building a high-speed rail line, a megadam, a national health or pensions IT system, a new wide-body aircraft, or staging the Olympics. The book contains 25 chapters written especially for this volume, covering all aspects of megaproject management, from front-end planning to actual project delivery, including how to deal with stakeholders, risk, finance, complexity, innovation, governance, ethics, project breakdowns, and scale itself. Individual chapters cover the history of the field and relevant theory, from behavioral economics to lock-in and escalation to systems integration and theories of agency and power. All geographies are covered - from the US to China, Europe to Africa, South America to Australia - as are a wide range of project types, from "hard" infrastructure to "soft" change projects. In-depth case studies illustrate salient points. The Handbook offers a rigorous, research-oriented, up-to-date academic view of the discipline, based on high-quality data and strong theory. It will be an indispensable resource for students, academics, policy makers, and practitioners.

OECD Reviews of Evaluation and Assessment in Education: Australia 2011

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264116672
Total Pages : 190 pages
Book Rating : 4.2/5 (641 download)

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Book Synopsis OECD Reviews of Evaluation and Assessment in Education: Australia 2011 by : Santiago Paulo

Download or read book OECD Reviews of Evaluation and Assessment in Education: Australia 2011 written by Santiago Paulo and published by OECD Publishing. This book was released on 2011-10-28 with total page 190 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides, for Australia, an independent analysis of major issues facing its educational evaluation and assessment framework, current policy initiatives, and possible future approaches.

Value for Money

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Author :
Publisher : ANU Press
ISBN 13 : 1760461806
Total Pages : 395 pages
Book Rating : 4.7/5 (64 download)

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Book Synopsis Value for Money by : Andrew Podger

Download or read book Value for Money written by Andrew Podger and published by ANU Press. This book was released on 2018-01-11 with total page 395 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Greater China Australia Dialogue on Public Administration has held annual workshops since 2011 on public administration themes of common interest to the People’s Republic of China, Taiwan and Australia. This book presents and discusses a selection of papers developed from the Dialogue’s fifth workshop held in late 2015 hosted by the National Taiwan University in Taipei. The theme, ‘Value for Money’, focused on budget and financial management reforms, including how different nations account for the relative performance of their public sectors. All governments face the challenge of scarce resources requiring budgetary management processes for identifying the resources required by and available to government, and then for allocating them and ensuring their use or deployment represents value for money. Such budgetary and financial management processes need to inform decision-making routinely and protect the integrity of the way public resources are used – with some public accountability to indicate that their uses are properly authorised and reflect the policies of legitimate government leaders. The chapters in this book explore budgeting and financial management in three very different jurisdictions: Australia, the People’s Republic of China and the Republic of China (Taiwan). These activist and at times innovative countries are keen to analyse and reflect upon each other’s policy achievements and patterns of public provision. They are keen to learn more about each other as their economic and social engagement continues to deepen. They are also conscious that fundamental differences exist in terms of economic development and global strategic positioning, and levels and philosophies of political development; to an extent these differences are representative of differences amongst countries around the globe.

Program Evaluation

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Author :
Publisher : SAGE
ISBN 13 : 9780761961789
Total Pages : 324 pages
Book Rating : 4.9/5 (617 download)

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Book Synopsis Program Evaluation by : John M Owen

Download or read book Program Evaluation written by John M Owen and published by SAGE. This book was released on 1999-04-05 with total page 324 pages. Available in PDF, EPUB and Kindle. Book excerpt: Using an original framework, this practical introduction to evaluation shows how to identify appropriate forms and approaches, involve stakeholders in the planning process and disseminate the evaluation findings.

Auditing Practices in Local Governments

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Publisher : Emerald Group Publishing
ISBN 13 : 1801170851
Total Pages : 216 pages
Book Rating : 4.8/5 (11 download)

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Book Synopsis Auditing Practices in Local Governments by : Laurence Ferry

Download or read book Auditing Practices in Local Governments written by Laurence Ferry and published by Emerald Group Publishing. This book was released on 2022-06-15 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: Through a comparative analysis of the development of auditing practices in governments across the globe, Auditing Practices in Local Governments: An International Comparison provides a contemporary overview of public sector auditing practices at both local and state level.

Government by Fiat

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Publisher : UNSW Press
ISBN 13 : 9780868406596
Total Pages : 258 pages
Book Rating : 4.4/5 (65 download)

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Book Synopsis Government by Fiat by : Warwick Funnell

Download or read book Government by Fiat written by Warwick Funnell and published by UNSW Press. This book was released on 2001 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: Looks at the accountability - or increasingly the lack of accountability - of Australia's state and federal governments. Its focus is on the government-directed public-sector reforms of the last two decades that have made governments less accountable for service delivery, and the repercussions these reforms have had.

Public Sector Transparency and Accountability Making it Happen

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264176284
Total Pages : 200 pages
Book Rating : 4.2/5 (641 download)

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Book Synopsis Public Sector Transparency and Accountability Making it Happen by : OECD

Download or read book Public Sector Transparency and Accountability Making it Happen written by OECD and published by OECD Publishing. This book was released on 2002-09-12 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication presents the papers discussed at the Latin American Forum on Ensuring Transparency and Accountability in the Public Sector that took place on 5-6 December 2001. The Forum approved policy recommendations that reflect the shared experience of Member countries of the OECD and the OAS.

Quality Matters

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Author :
Publisher : Routledge
ISBN 13 : 1351322427
Total Pages : 389 pages
Book Rating : 4.3/5 (513 download)

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Book Synopsis Quality Matters by : John Winston Mayne

Download or read book Quality Matters written by John Winston Mayne and published by Routledge. This book was released on 2018-12-12 with total page 389 pages. Available in PDF, EPUB and Kindle. Book excerpt: Information--regular, systematic, reliable--is the life-blood of democracy and the fuel of effective management. Surely today there is no problem with information, for this is the age of information overload. It pours onto our computer screens and out of our printers. Indeed, many governments claim, often with some justification, to be more open and transparent than ever before. But what if the life-blood is contaminated, or the fuel polluted? Then the body politic sickens and the engine of public management runs rough. It is the vital issue of the quality of the information we receive that this book addresses. Quality Matters compares approaches across different jurisdictional settings and across three different types of information evaluation. The chapters describe and analyze quality assurance in a number of countries and within a variety of international organizations. These have been selected either because they are widely considered to be leaders in evaluating information or because they have experience with assuring quality information that can instruct others. Contributors are from Australia, Canada, the European Union, France, the Netherlands, New Zealand, Sweden, Switzerland, United Kingdom, United States, and the World Bank. This pioneering study analyzes practices for assuring the quality of evaluation, performance auditing, and reporting in the face of political, organizational, and technical obstacles. A final chapter addresses the extent to which quality assurance systems become bothersome rituals or remain meaningful mechanisms to ensure quality control. This well-structured volume will be of particular interest to policymakers and adds much to the literature on program evaluation and performance auditing.

Public Sector Audit

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Author :
Publisher : Routledge
ISBN 13 : 0429513739
Total Pages : 92 pages
Book Rating : 4.4/5 (295 download)

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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 92 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.

Scrutinizing Public Expenditures

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Author :
Publisher : World Bank Publications
ISBN 13 :
Total Pages : 39 pages
Book Rating : 4./5 ( download)

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Book Synopsis Scrutinizing Public Expenditures by :

Download or read book Scrutinizing Public Expenditures written by and published by World Bank Publications. This book was released on 2005 with total page 39 pages. Available in PDF, EPUB and Kindle. Book excerpt: The purpose of this paper is to deepen David McGee's analysis of Public Accounts Committees (PACs) and to define PAC success and identify those factors that impact on PAC performance.

Evaluation Cultures

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Author :
Publisher : Routledge
ISBN 13 : 1351296868
Total Pages : 328 pages
Book Rating : 4.3/5 (512 download)

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Book Synopsis Evaluation Cultures by : Jean-Claude Barbier

Download or read book Evaluation Cultures written by Jean-Claude Barbier and published by Routledge. This book was released on 2017-09-08 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt: Evaluation Cultures draws upon a sample of reflections, drawn from organizational practices, nationally centered political cultures, and ethnic cultures, as a framework for understanding how culture influences the work of evaluation. Two main conclusions seem to emerge: first, that there exists no single, uniform, and homogenous national evaluation culture; second, that the idea of a unified transnational culture of evaluation is an illusion.The evaluation community includes a diverse group of professionals; a diversity that is not just represented in national or ethnic culture but also in academic backgrounds, public and private sector allegiances, and personal character. The contributors to this book represent, in part, this diversity by reflecting a range of views.Evaluation Cultures draws upon the experience of senior evaluation practitioners, who share their reflections on their practice and experience, in order to put forth challenges to purely academic analysis. Evaluation Cultures presents a consistent, if not exhaustive, attempt to give analytical and empirical sense to all of the cultures of the evaluation community.