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.

Draft Local Audit Bill

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Author :
Publisher : The Stationery Office
ISBN 13 : 9780101839327
Total Pages : 214 pages
Book Rating : 4.8/5 (393 download)

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Book Synopsis Draft Local Audit Bill by : Great Britain: Department for Communities and Local Government

Download or read book Draft Local Audit Bill written by Great Britain: Department for Communities and Local Government and published by The Stationery Office. This book was released on 2012-07-06 with total page 214 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Draft Local Audit Bill, sets out the government's vision for the future of local audit. It has been designed to implement the government's commitment to disband the Audit Commission and re-focus audit on helping local people hold their councils and other local public bodies to account for local spending decisions. The aim of this new draft bill is to develop a locally focused audit regime, but one still retaining a high quality of audit of local government spending. The government views the current audit arrangements for local public bodies as inefficient and unnecessarily centralised, which has created a system of weak cost incentives and therefore become too focused on reporting to central government and not local people. The new audit framework will also allow bodies to appoint their own auditors from an open and competitive market. The Bill also gives new responsibilities to the Financial Reporting Council, which will act as the overall regulator for auditors; the National Audit Office, which will set the code of audit practice; and the professional audit bodies will also have a role in regulating and monitoring audits.

Managing Public Money

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Publisher : Stationery Office Books (TSO)
ISBN 13 : 9780115601262
Total Pages : 69 pages
Book Rating : 4.6/5 (12 download)

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Book Synopsis Managing Public Money by : Great Britain. Treasury

Download or read book Managing Public Money written by Great Britain. Treasury and published by Stationery Office Books (TSO). This book was released on 2007 with total page 69 pages. Available in PDF, EPUB and Kindle. Book excerpt: Dated October 2007. The publication is effective from October 2007, when it replaces "Government accounting". Annexes to this document may be viewed at www.hm-treasury.gov.uk

Transparency in Government Operations

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Publisher : International Monetary Fund
ISBN 13 : 155775697X
Total Pages : 50 pages
Book Rating : 4.5/5 (577 download)

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Book Synopsis Transparency in Government Operations by : Mr.J. D. Craig

Download or read book Transparency in Government Operations written by Mr.J. D. Craig and published by International Monetary Fund. This book was released on 1998-02-03 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt: Transparency in government operations is widely regarded as an important precondition for macroeconomic fiscal sustainability, good governance, and overall fiscal rectitude. Notably, the Interim Committee, at its April and September 1996 meetings, stressed the need for greater fiscal transparency. Prompted by these concerns, this paper represents a first attempt to address many of the aspects of transparency in government operations. It provides an overview of major issues in fiscal transparency and examines the IMF's role in promoting transparency in government operations.

Case Study on Integration

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Publisher : The Stationery Office
ISBN 13 : 9780102981339
Total Pages : 40 pages
Book Rating : 4.9/5 (813 download)

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Book Synopsis Case Study on Integration by : Great Britain: National Audit Office

Download or read book Case Study on Integration written by Great Britain: National Audit Office and published by The Stationery Office. This book was released on 2013-03-13 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: This case study looks at the four Whole-Place Community Budget areas, West Cheshire; Whole Essex; Greater Manchester; and the West London Tri-borough area. It accompanies HC 1041 (ISBN 9780102981346) which looks broadly at the progress and benefits of the scheme. The case study confirms there has been effective collaboration in assessing thoroughly the evidence base for local service reforms. Longer term, achieving value for money will require the Department for Communities and Local Government and local areas to sustain commitment to careful implementation to careful implementation and robust evaluation to identify the actual costs and benefits of new, more integrated ways of working

Financial Sustainability of Local Authorities

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Publisher : The Stationery Office
ISBN 13 : 9780102981261
Total Pages : 44 pages
Book Rating : 4.9/5 (812 download)

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Book Synopsis Financial Sustainability of Local Authorities by : Great Britain: National Audit Office

Download or read book Financial Sustainability of Local Authorities written by Great Britain: National Audit Office and published by The Stationery Office. This book was released on 2013-01-30 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Department for Communities and Local Government should work with other government departments to improve the evaluation of the impact of decisions on local authority finances and services. Local authorities have, so far, managed with reduced funding, but more are facing the challenge of avoiding financial difficulties while meeting their obligations. Central government planned at the 2010 spending review to reduce funding of local authorities by £7.6 billion (26 per cent) in real terms between April 2011 and March 2015. The effects on local authorities vary. In 2012-13, the overall reduction in spending power ranges from 1.1 per cent to 8.8 per cent. At the same time, demand for high-cost services, such as adult and children's social care, is increasing. The scope is diminishing for absorbing cost pressures through reducing other, lower cost, services given that spending on these services has already been reduced. Departments have assessed the impact of changes to local authority funding, but their approach needs to be more comprehensive in the future. The accountability framework for addressing widespread financial failure in local government is untested. Where there have been one-off failures requiring central government intervention, the failure regime has managed to resolve them. It is not known how the system would respond in the case of multiple financial failures in more challenging times for local authorities.

Manual on Fiscal Transparency (2007)

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Author :
Publisher : International Monetary Fund
ISBN 13 :
Total Pages : 162 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis Manual on Fiscal Transparency (2007) by :

Download or read book Manual on Fiscal Transparency (2007) written by and published by International Monetary Fund. This book was released on 2007-10-19 with total page 162 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides an authoritative account and explanation of the revised IMF Code of Good Practices on Fiscal Transparency (the Code), used by countries undertaking assessments of the transparency of their fiscal management practices (including so-called fiscal ROSCs), legislatures, civil society organizations, economists, and financial analysts. Supplemented by the revised Guide on Resource Revenue Transparency, it identifies numerous benefits from fiscal transparency, including providing citizens with information to hold governments accountable for their policy choices, informing and improving the quality of economic policy decisions, highlighting potential risks to the fiscal outlook, and easing a country's access to international capital markets.--Publisher's description.

National Audit Office - Cross-Government: Managing the Risks of Legacy ICT to Public Service Delivery - HC 539

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Author :
Publisher : The Stationery Office
ISBN 13 : 9780102986150
Total Pages : 48 pages
Book Rating : 4.9/5 (861 download)

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Book Synopsis National Audit Office - Cross-Government: Managing the Risks of Legacy ICT to Public Service Delivery - HC 539 by : Great Britain: National Audit Office

Download or read book National Audit Office - Cross-Government: Managing the Risks of Legacy ICT to Public Service Delivery - HC 539 written by Great Britain: National Audit Office and published by The Stationery Office. This book was released on 2013-09-11 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: Older ICT systems that are critical for the delivery of key public services ('legacy ICT') expose departments to risks which must be understood and managed. A particular risk is that departments dependent on legacy ICT will find it more challenging to achieve the business transformation envisaged by the Government in its digital strategy. Some £480 billion of the government's operating revenues and at least £210 billion of non-staff expenditure such as pensions and entitlements are reliant to some extent on legacy ICT. Good practice in managing legacy ICT as an integrated part of public service delivery is therefore crucial to maintaining the performance of these services. The reliance of government on legacy ICT is highlighted by the NAO in a number of case studies. The common risks seen by the NAO in its case studies include a higher vulnerability of legacy ICT to security problems; being locked in to uncompetitive support arrangements with a single supplier; a shortage of skills to maintain and support legacy ICT; the proliferation of manual processes as legacy ICT systems have to cope with changing business needs; the cost of new business processes to compensate for missing functionality in the legacy ICT system; and increased complexity caused by additional interfaces with other systems, driving up costs.

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.

Federal Information System Controls Audit Manual (FISCAM)

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Publisher : DIANE Publishing
ISBN 13 : 1437914063
Total Pages : 601 pages
Book Rating : 4.4/5 (379 download)

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Book Synopsis Federal Information System Controls Audit Manual (FISCAM) by : Robert F. Dacey

Download or read book Federal Information System Controls Audit Manual (FISCAM) written by Robert F. Dacey and published by DIANE Publishing. This book was released on 2010-11 with total page 601 pages. Available in PDF, EPUB and Kindle. Book excerpt: FISCAM presents a methodology for performing info. system (IS) control audits of governmental entities in accordance with professional standards. FISCAM is designed to be used on financial and performance audits and attestation engagements. The methodology in the FISCAM incorp. the following: (1) A top-down, risk-based approach that considers materiality and significance in determining audit procedures; (2) Evaluation of entitywide controls and their effect on audit risk; (3) Evaluation of general controls and their pervasive impact on bus. process controls; (4) Evaluation of security mgmt. at all levels; (5) Control hierarchy to evaluate IS control weaknesses; (6) Groupings of control categories consistent with the nature of the risk. Illus.

The Financial Crisis Inquiry Report

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Author :
Publisher : Cosimo, Inc.
ISBN 13 : 1616405414
Total Pages : 692 pages
Book Rating : 4.6/5 (164 download)

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Book Synopsis The Financial Crisis Inquiry Report by : Financial Crisis Inquiry Commission

Download or read book The Financial Crisis Inquiry Report written by Financial Crisis Inquiry Commission and published by Cosimo, Inc.. This book was released on 2011-05-01 with total page 692 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Financial Crisis Inquiry Report, published by the U.S. Government and the Financial Crisis Inquiry Commission in early 2011, is the official government report on the United States financial collapse and the review of major financial institutions that bankrupted and failed, or would have without help from the government. The commission and the report were implemented after Congress passed an act in 2009 to review and prevent fraudulent activity. The report details, among other things, the periods before, during, and after the crisis, what led up to it, and analyses of subprime mortgage lending, credit expansion and banking policies, the collapse of companies like Fannie Mae and Freddie Mac, and the federal bailouts of Lehman and AIG. It also discusses the aftermath of the fallout and our current state. This report should be of interest to anyone concerned about the financial situation in the U.S. and around the world.THE FINANCIAL CRISIS INQUIRY COMMISSION is an independent, bi-partisan, government-appointed panel of 10 people that was created to "examine the causes, domestic and global, of the current financial and economic crisis in the United States." It was established as part of the Fraud Enforcement and Recovery Act of 2009. The commission consisted of private citizens with expertise in economics and finance, banking, housing, market regulation, and consumer protection. They examined and reported on "the collapse of major financial institutions that failed or would have failed if not for exceptional assistance from the government."News Dissector DANNY SCHECHTER is a journalist, blogger and filmmaker. He has been reporting on economic crises since the 1980's when he was with ABC News. His film In Debt We Trust warned of the economic meltdown in 2006. He has since written three books on the subject including Plunder: Investigating Our Economic Calamity (Cosimo Books, 2008), and The Crime Of Our Time: Why Wall Street Is Not Too Big to Jail (Disinfo Books, 2011), a companion to his latest film Plunder The Crime Of Our Time. He can be reached online at www.newsdissector.com.

Annual Performance Report

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Publisher :
ISBN 13 :
Total Pages : 36 pages
Book Rating : 4.3/5 ( download)

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Book Synopsis Annual Performance Report by : United States. Food and Drug Administration. Office of Management and Systems

Download or read book Annual Performance Report written by United States. Food and Drug Administration. Office of Management and Systems and published by . This book was released on 1997 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Shared Services in the Department for Transport and Its Agencies

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Author :
Publisher : The Stationery Office
ISBN 13 : 9780215525482
Total Pages : 40 pages
Book Rating : 4.5/5 (254 download)

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Book Synopsis Shared Services in the Department for Transport and Its Agencies by : Great Britain. Parliament. House of Commons. Public Accounts Committee

Download or read book Shared Services in the Department for Transport and Its Agencies written by Great Britain. Parliament. House of Commons. Public Accounts Committee and published by The Stationery Office. This book was released on 2008 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: The NAO report on this topic published as HCP 481, session 2007-08 (ISBN 9780102954159)

National Audit Office - Department for Business, Innovation and Skills: Student Loan Repayments - HC 818

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Author :
Publisher : The Stationery Office
ISBN 13 : 9780102987188
Total Pages : 52 pages
Book Rating : 4.9/5 (871 download)

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Book Synopsis National Audit Office - Department for Business, Innovation and Skills: Student Loan Repayments - HC 818 by : Great Britain: National Audit Office

Download or read book National Audit Office - Department for Business, Innovation and Skills: Student Loan Repayments - HC 818 written by Great Britain: National Audit Office and published by The Stationery Office. This book was released on 2013-11-28 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt: Until the Department for Business, Innovation and Skills (BIS) has a robust strategy for maximizing the collection performance of student loans and improves its information on borrowers, it will not be well-placed to secure value for money. BIS forecasts that the total value of outstanding student loans will increase from £46 billion in 2013 to approximately £200 billion by 2042, in 2013 prices. The number of borrowers due to repay is projected to increase from 3 million in 2012-13 to 6.5 million by 2042. The loan book is therefore becoming a substantial public asset. BIS and its collection partners HM Revenue & Customs and the Student Loans Company (SLC) work together in a joined-up way. In 2012-13, they collected £1.4 billion in student loan repayments, at a cost of £27m. BIS needs to make better use of data to support its collection strategy and improve its understanding of where it could invest to maximise the collection value of the loan book. In designing how student loans would work, BIS anticipated that a proportion of the loans would not be repaid. However, BIS has not set an annual target for the amount to be collected because repayments are affected by graduate earnings and economic factors outside its direct control. Annual repayment forecasts are consistently higher than amounts collected. While many borrowers may not be in employment, BIS and the SLC have carried out little analysis to establish how many may be working overseas or the level of repayments that may be missed

Report of the Social Security Advisory Committee

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Author :
Publisher :
ISBN 13 :
Total Pages : 360 pages
Book Rating : 4.E/5 ( download)

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Book Synopsis Report of the Social Security Advisory Committee by : Great Britain. Social Security Advisory Committee

Download or read book Report of the Social Security Advisory Committee written by Great Britain. Social Security Advisory Committee and published by . This book was released on 2004 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Soft Power and Freedom under the Coalition

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Author :
Publisher : Springer
ISBN 13 : 1137505788
Total Pages : 215 pages
Book Rating : 4.1/5 (375 download)

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Book Synopsis Soft Power and Freedom under the Coalition by : E. Bell

Download or read book Soft Power and Freedom under the Coalition written by E. Bell and published by Springer. This book was released on 2015-02-27 with total page 215 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study of five key policy areas, from welfare reform to foreign policy, demonstrates that the Conservative-Liberal Democrat coalition failed to fulfil its promise to reverse the rising power of the State. It exercised more subtle forms of 'soft power', often in partnership with the private sector, and to the detriment of ordinary citizens.

The Rules of Security

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Publisher :
ISBN 13 : 0198823576
Total Pages : 267 pages
Book Rating : 4.1/5 (988 download)

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Book Synopsis The Rules of Security by : Paul Martin

Download or read book The Rules of Security written by Paul Martin and published by . This book was released on 2019 with total page 267 pages. Available in PDF, EPUB and Kindle. Book excerpt: Threats to security affect all of us, as criminals, hackers, terrorists, and hostile foreign states continually find new ways to exploit us, their potential victims. World-leading security expert Paul Martin sets out ten guiding principles of protective security - a toolkit that is relevant to individuals, families, businesses, and government.