Public Sector Audit

Public Sector Audit
Title Public Sector Audit PDF eBook
Author CAROLYN J.. HAY CORDERY (DAVID C.)
Publisher Routledge
Total Pages 120
Release 2022-05
Genre Finance, Public
ISBN 9780367650629

Download Public Sector Audit Book in PDF, Epub and Kindle

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.

Quality of Internal Auditing in the Public Sector

Quality of Internal Auditing in the Public Sector
Title Quality of Internal Auditing in the Public Sector PDF eBook
Author Plamena Nedyalkova
Publisher Springer Nature
Total Pages 266
Release 2019-10-17
Genre Law
ISBN 3030293297

Download Quality of Internal Auditing in the Public Sector Book in PDF, Epub and Kindle

This book examines key methodological and organizational questions with regard to assessing the quality of internal audits. By studying the status quo of these audits in the public sector, including municipalities, it identifies relevant weaknesses, loopholes and issues. In addition, the book assesses the strengths and weaknesses of the approved control system to explain the reasons why, and conditions under which, internal audits are ineffective, and proposes new metric and non-metric indicators to improve the quality of internal auditing. Given its scope, the book offers a valuable guide for anyone responsible for financial controls and internal audits, and will appeal to students and financial practitioners alike.

Public Sector Auditing

Public Sector Auditing
Title Public Sector Auditing PDF eBook
Author Sir John Bourn
Publisher John Wiley & Sons
Total Pages 426
Release 2008-07-31
Genre Business & Economics
ISBN 9780470725344

Download Public Sector Auditing Book in PDF, Epub and Kindle

Drawing on 20 years of experience as Comptroller and Auditor General, and head of the United Kingdom National Audit Office, Public Sector Auditing: Is it Value for Money? is Sir John Bourn’s own account of the role and influence value for money auditing has in holding governments to account and in helping public bodies improve the ways in which they deliver services. Key features include: In-depth case studies from UK, US, Canada, China, India and Australia; Detailed analysis of complex areas of public expenditure such as health, education, privatisation, regulation, defence and IT; Examples of how auditing can promote positive outcomes rather than negative post mortems. This book is relevant for people working in both the public and private sectors, and should be essential reading for the staff of public sector audit institutions around the world, as well as commercial accountancy firms and students of accountancy, politics, economics and public management.

Public Sector Accounting, Auditing and Control in South Eastern Europe

Public Sector Accounting, Auditing and Control in South Eastern Europe
Title Public Sector Accounting, Auditing and Control in South Eastern Europe PDF eBook
Author Vesna Vašiček
Publisher Springer
Total Pages 249
Release 2019-03-29
Genre Political Science
ISBN 3030033538

Download Public Sector Accounting, Auditing and Control in South Eastern Europe Book in PDF, Epub and Kindle

This book comprehensively presents the current practice and further development paths of public sector accounting, auditing and control systems in 7 South Eastern European countries based on the contributions of highly-respected researchers. Each chapter is a study of the territorial organisation, public sector scope, formulation and execution of central government and local and regional self-government budgets, accounting and financial reporting reforms and practice, audit and other oversight (supervision) in the public sector, and challenges in the further development of public sector accounting and auditing of each country. It also provides insights into the challenges that SEE countries are faced with as they move towards the adoption of accrual accounting and the implementation of IPSAS and/or EPSAS, and offers a valuable reference resource for academics, researchers, students, auditors, public administrators, policy makers and standard setters.

Government Auditing Standards - 2018 Revision

Government Auditing Standards - 2018 Revision
Title Government Auditing Standards - 2018 Revision PDF eBook
Author United States Government Accountability Office
Publisher Lulu.com
Total Pages 234
Release 2019-03-24
Genre Reference
ISBN 0359536395

Download Government Auditing Standards - 2018 Revision Book in PDF, Epub and Kindle

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.

Environmental Performance Auditing in the Public Sector

Environmental Performance Auditing in the Public Sector
Title Environmental Performance Auditing in the Public Sector PDF eBook
Author Awadhesh Prasad
Publisher Routledge
Total Pages 164
Release 2018-06-14
Genre Business & Economics
ISBN 1351273469

Download Environmental Performance Auditing in the Public Sector Book in PDF, Epub and Kindle

Environment and sustainable development challenges are a matter of global concern. Trillions of dollars of mostly public money are invested every year in domestic and international policies and programs to address these?challenges. The effectiveness of these policies and programs is critical to environmental sustainability. Performance audits that examine the effectiveness of governmental policies and programs heavily influence their implementation. Despite this, performance auditing in the environment field?has received very little academic attention. This book takes a closer look at performance auditing of public sector environmental policies and programs. It examines trends in global environmental performance auditing; and how it is currently practiced drawing on a global survey and case studies from Canada, India and Australia. In doing so, it identifies issues and challenges faced by Supreme Audit Institutions in undertaking these performance audits. This book will be of interest to students, scholars and practitioners of sustainable development, environmental auditing and public sector auditing as well as to donor organisations engaged in these areas.

Public Sector Accounting and Auditing in Europe

Public Sector Accounting and Auditing in Europe
Title Public Sector Accounting and Auditing in Europe PDF eBook
Author I. Brusca
Publisher Springer
Total Pages 443
Release 2016-02-03
Genre Political Science
ISBN 1137461349

Download Public Sector Accounting and Auditing in Europe Book in PDF, Epub and Kindle

The book provides an overview of the governmental accounting status quo in Europe by analysing the public sector accounting, budgeting and auditing systems in fourteen European countries. IT sheds light on the challenges faced by European countries as they move towards adoption of the European Public Sector Accounting Standards (EPSAS).