Standards for Internal Control in the Federal Government

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Publisher : Lulu.com
ISBN 13 : 0359541828
Total Pages : 88 pages
Book Rating : 4.3/5 (595 download)

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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.

Performance Accountability and Combating Corruption

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Publisher : World Bank Publications
ISBN 13 : 0821369423
Total Pages : 450 pages
Book Rating : 4.8/5 (213 download)

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Book Synopsis Performance Accountability and Combating Corruption by : Anwar Shah

Download or read book Performance Accountability and Combating Corruption written by Anwar Shah and published by World Bank Publications. This book was released on 2007 with total page 450 pages. Available in PDF, EPUB and Kindle. Book excerpt: Performance based oversight and accountability can serve as an important antidote to government corruption, inefficiency, and waste. This volume provides an analytical framework and operational approaches needed for the implementation of results-based accountability. The volume makes a major contribution to the literature on public management and evaluation. Major subject areas covered in this book include: performance based accountability, e-government, network solutions to performance measurement and improvement; institutions of accountability in governance; legal and institutional framework to hold government to account; fighting corruption; external accountability; ensuring integrity of revenue administration; the role of supreme audit institutions on detecting fraud and corruption; and the role of parliamentary budget offices and public accounts committees.

Designing Governance Structures for Performance and Accountability

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Publisher : ANU Press
ISBN 13 : 1760463604
Total Pages : 281 pages
Book Rating : 4.7/5 (64 download)

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Book Synopsis Designing Governance Structures for Performance and Accountability by : Andrew Podger

Download or read book Designing Governance Structures for Performance and Accountability written by Andrew Podger and published by ANU Press. This book was released on 2020-07-16 with total page 281 pages. Available in PDF, EPUB and Kindle. Book excerpt: Designing Governance Structures for Performance and Accountability discusses how formal and informal governance structures in Australia, the People’s Republic of China (PRC) and Taiwan may be designed to promote performance and to ensure accountability. The book presents a selection of papers developed from the Greater China Australia Dialogue on Public Administration’s seventh workshop held in June 2017 hosted by City University of Hong Kong. Insights are provided on both current developments in the different contexts of the three jurisdictions examined, and on broader institutional and organisational theories. Chapters cover theories of organisational forms and functions in public administration, the ‘core’ agency structures used in the different jurisdictions, the structures used to deliver public services (including non-government organisational arrangements) and other ‘non-core’ agency structures such as government business enterprises, regulatory organisations and ‘integrity’ organisations. A particular emphasis is placed on the institutional arrangements the executive arm of government uses for advising on and implementing government policies and programs. Although the book explores arrangements and developments within very different political governance systems, the purposes of the structures are similar: to promote performance and accountability. This book is a companion volume to Value for Money: Budget and Financial Management Reform in the People’s Republic of China, Taiwan and Australia (ANU Press, 2018).

Executive Guide

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Publisher :
ISBN 13 :
Total Pages : 64 pages
Book Rating : 4.:/5 (5 download)

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Book Synopsis Executive Guide by : United States. General Accounting Office

Download or read book Executive Guide written by United States. General Accounting Office and published by . This book was released on 1996 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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 Service Accountability

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Publisher : Springer
ISBN 13 : 3319933841
Total Pages : 153 pages
Book Rating : 4.3/5 (199 download)

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Book Synopsis Public Service Accountability by : Peter Murphy

Download or read book Public Service Accountability written by Peter Murphy and published by Springer. This book was released on 2018-07-17 with total page 153 pages. Available in PDF, EPUB and Kindle. Book excerpt: How we manage public services and hold them to account is critically important. Yet austerity, recent changes to accountability frameworks, and the loss of the Audit Commission have created a huge deficit in our understanding of how well services are delivered. The time is thus right to re-examine the state of our vital public services, as well as how we can make them more accountable. This book reopens the debate on what accountability means and provides unique insights into an increasingly complex organizational landscape. It presents a new and innovative way of evaluating public services that should be of use to academics and public servants alike. Synthesising empirical work across local government, health and social care, the police, and fire services, this book also explores the relationship between financial and performance accountability and makes the case for the need for a distinctive sense of public service accountability.

Public Services Delivery

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Publisher : World Bank Publications
ISBN 13 : 9780821361405
Total Pages : 276 pages
Book Rating : 4.3/5 (614 download)

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Book Synopsis Public Services Delivery by : World Bank

Download or read book Public Services Delivery written by World Bank and published by World Bank Publications. This book was released on 2005 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication sets out a framework for analysing the performance of governments in developing countries, looking at the government as a whole and at local and municipal levels, and focusing on individual sectors that form the core of essential government services, such as health, education, welfare, waste disposal, and infrastructure. It draws lessons from performance measurement systems in a range of industrial countries to identify good practice around the world in improving public sector governance, combating corruption and making services work for poor people.

Elements of Effective Governance

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Publisher : CRC Press
ISBN 13 : 1420013424
Total Pages : 386 pages
Book Rating : 4.4/5 (2 download)

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Book Synopsis Elements of Effective Governance by : Kathe Callahan

Download or read book Elements of Effective Governance written by Kathe Callahan and published by CRC Press. This book was released on 2006-09-29 with total page 386 pages. Available in PDF, EPUB and Kindle. Book excerpt: Elements of Effective Governance: Measurement, Accountability and Participation is one of the first books to explore the relationship between accountability, government performance, and public participation. It discusses two main assumptions: greater accountability leads to better performance; and the more the public is involved in the measu

Public Accountability

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Publisher :
ISBN 13 : 9780923993368
Total Pages : 79 pages
Book Rating : 4.9/5 (933 download)

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Book Synopsis Public Accountability by : Melvin J. Dubnick

Download or read book Public Accountability written by Melvin J. Dubnick and published by . This book was released on 2011 with total page 79 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Ethics and Accountability in a Context of Governance and New Public Management

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Publisher : IOS Press
ISBN 13 : 9789051994193
Total Pages : 318 pages
Book Rating : 4.9/5 (941 download)

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Book Synopsis Ethics and Accountability in a Context of Governance and New Public Management by : Annie Hondeghem

Download or read book Ethics and Accountability in a Context of Governance and New Public Management written by Annie Hondeghem and published by IOS Press. This book was released on 1998 with total page 318 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ethics and accountability have become important themes for modern government, as in most of the countries there is a severe crisis of legitimacy. Increasingly there is a feeling that performance management alone will not solve this crisis. Citizens also expect from politicians and public servants ethical responsible conduct. As to the ethics, however, there is a problem. Governance and new public management have raised new problems which cannot be solved by referring to the traditional bureaucratic ethics. Devolution and decentralisation processes have enhanced the responsibility of public servants. The increase of transparency and openness and the service orientation of public organisations have challenged the traditional values of discretion and equality before the rule. The growing interaction between the public and the private sector have raised the question of integrity. In light of these developments, it is important to update the ethical system, or reversibly, the traditional values of the public service can question some actual evolutions in government.

Higher Education Accountability

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Publisher : JHU Press
ISBN 13 : 1421424738
Total Pages : 271 pages
Book Rating : 4.4/5 (214 download)

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Book Synopsis Higher Education Accountability by : Robert Kelchen

Download or read book Higher Education Accountability written by Robert Kelchen and published by JHU Press. This book was released on 2018-02-27 with total page 271 pages. Available in PDF, EPUB and Kindle. Book excerpt: Beginning with the earliest efforts to regulate schools, the author reveals the rationale behind accountability and outlines the historical development of how US federal and state policies, accreditation practices, private-sector interests, and internal requirements have become so important to institutional success and survival

Clarity of Responsibility, Accountability, and Corruption

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Publisher : Cambridge University Press
ISBN 13 : 1316552888
Total Pages : 219 pages
Book Rating : 4.3/5 (165 download)

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Book Synopsis Clarity of Responsibility, Accountability, and Corruption by : Leslie A. Schwindt-Bayer

Download or read book Clarity of Responsibility, Accountability, and Corruption written by Leslie A. Schwindt-Bayer and published by Cambridge University Press. This book was released on 2016-07-14 with total page 219 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corruption is a significant problem for democracies throughout the world. Even the most democratic countries constantly face the threat of corruption and the consequences of it at the polls. Why are some governments more corrupt than others, even after considering cultural, social, and political characteristics? In Clarity of Responsibility, Accountability, and Corruption, the authors argue that clarity of responsibility is critical for reducing corruption in democracies. The authors provide a number of empirical tests of this argument, including a cross-national time-series statistical analysis to show that the higher the level of clarity the lower the perceived corruption levels. Using survey and experimental data, the authors show that clarity causes voters to punish incumbents for corruption. Preliminary tests further indicate that elites respond to these electoral incentives and are more likely to combat corruption when clarity is high.

PEFA, Public Financial Management, and Good Governance

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Publisher : World Bank Publications
ISBN 13 : 146481466X
Total Pages : 168 pages
Book Rating : 4.4/5 (648 download)

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Book Synopsis PEFA, Public Financial Management, and Good Governance by : Jens Kromann Kristensen

Download or read book PEFA, Public Financial Management, and Good Governance written by Jens Kromann Kristensen and published by World Bank Publications. This book was released on 2019-11-24 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt: This project, based on the Public Expenditure and Financial Accountability (PEFA) data set, researched how PEFA can be used to shape policy development in public financial management (PFM) and other major relevant policy areas such as anticorruption, revenue mobilization, political economy analysis, and fragile states. The report explores what shapes the PFM system in low- and middle-income countries by examining the relationship between political institutions and the quality of the PFM system. Although the report finds some evidence that multiple political parties in control of the legislature is associated with better PFM performance, the report finds the need to further refine and test the theories on the relationship between political institutions and PFM. The report addresses the question of the outcomes of PFM systems, distinguishing between fragile and nonfragile states. It finds that better PFM performance is associated with more reliable budgets in terms of expenditure composition in fragile states, but not aggregate budget credibility. Moreover, in contrast to existing studies, it finds no evidence that PFM quality matters for deficit and debt ratios, irrespective of whether a country is fragile or not. The report also explores the relationship between perceptions of corruption and PFM performance. It finds strong evidence of a relationship between better PFM performance and improvements in perceptions of corruption. It also finds that PFM reforms associated with better controls have a stronger relationship with improvements in perceptions of corruption compared to PFM reforms associated with more transparency. The last chapter looks at the relationship between PEFA indicators for revenue administration and domestic resource mobilization. It focuses on the credible use of penalties for noncompliance as a proxy for the type of political commitment required to improve tax performance. The analysis shows that countries that credibly enforce penalties for noncompliance collect more taxes on average.

The Oxford Handbook Public Accountability

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Publisher : Oxford Handbooks
ISBN 13 : 0199641250
Total Pages : 737 pages
Book Rating : 4.1/5 (996 download)

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Book Synopsis The Oxford Handbook Public Accountability by : M. A. P. Bovens

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.

The Oxford Handbook of the Quality of Government

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Publisher : Oxford University Press
ISBN 13 : 0191899003
Total Pages : 881 pages
Book Rating : 4.1/5 (918 download)

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Book Synopsis The Oxford Handbook of the Quality of Government by : Andreas Bågenholm

Download or read book The Oxford Handbook of the Quality of Government written by Andreas Bågenholm and published by Oxford University Press. This book was released on 2021-07-20 with total page 881 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recent research demonstrates that the quality of public institutions is crucial for a number of important environmental, social, economic, and political outcomes, and thereby human well-being. The Quality of Government (QoG) approach directs attention to issues such as impartiality in the exercise of public power, professionalism in public service delivery, effective measures against corruption, and meritocracy instead of patronage and nepotism. This Handbook offers a comprehensive, state-of-the-art overview of this rapidly expanding research field and also identifies viable avenues for future research. The initial chapters focus on theoretical approaches and debates, and the central question of how QoG can be measured. A second set of chapters examines the wealth of empirical research on how QoG relates to democratization, social trust and cohesion, ethnic diversity, happiness and human wellbeing, democratic accountability, economic growth and inequality, political legitimacy, environmental sustainability, gender equality, and the outbreak of civil conflicts. The remaining chapters turn to the perennial issue of which contextual factors and policy approaches—national, local, and international—have proven successful (and not so successful) for increasing QoG. The Quality of Government approach both challenges and complements important strands of inquiry in the social sciences. For research about democratization, QoG adds the importance of taking state capacity into account. For economics, the QoG approach shows that in order to produce economic prosperity, markets need to be embedded in institutions with a certain set of qualities. For development studies, QoG emphasizes that issues relating to corruption are integral to understanding development writ large.

Democracy, Accountability, and Representation

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Publisher : Cambridge University Press
ISBN 13 : 9780521646161
Total Pages : 368 pages
Book Rating : 4.6/5 (461 download)

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Book Synopsis Democracy, Accountability, and Representation by : Adam Przeworski

Download or read book Democracy, Accountability, and Representation written by Adam Przeworski and published by Cambridge University Press. This book was released on 1999-09-13 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt: 6 Party Government and Responsiveness: James A. Stimson

Government Auditing Standards - 2018 Revision

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Publisher : Lulu.com
ISBN 13 : 0359536395
Total Pages : 234 pages
Book Rating : 4.3/5 (595 download)

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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.