Author: Scotland. Parliament Scottish Commission for Public AuditPublisher:
ISBN: 9781406146622
Category :
Languages : en
Pages : 36
Book Description
Review of the Corporate Governance of Audit Scotland
Author: Scotland. Parliament Scottish Commission for Public AuditPublisher:
ISBN: 9781406146622
Category :
Languages : en
Pages : 36
Book Description
Review of the National Audit Office's corporate governance
Author: Great Britain: Parliament: House of Commons: Public Accounts CommissionPublisher: The Stationery Office
ISBN: 9780215513625
Category : Business & Economics
Languages : en
Pages : 28
Book Description
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.
Corporate Governance and Control
Author: Alex DunlopPublisher: Kogan Page Publishers
ISBN: 9780749426835
Category : Business & Economics
Languages : en
Pages : 108
Book Description
This is a practical analysis of the aspects and areas of corporate life that can benefit from the presence of governance and control systems and procedures. These include: board arrangements; executive remuneration; environmental, ethical, health and safety and employment matters; and systems for risk assessment and internal control.
Auditing, Trust and Governance
Author: Reiner QuickPublisher: Routledge
ISBN: 1134060246
Category : Business & Economics
Languages : en
Pages : 302
Book Description
In this important new book, the European Auditing Research Network gives a timely appraisal of the regulatory environment for financial accounting and auditing in the wake of a series of high profile scandals involving major corporations.
Corporate governance of the National Audit Office
Author: Great Britain: Parliament: House of Commons: Public Accounts CommissionPublisher: The Stationery Office
ISBN: 9780215514073
Category : Political Science
Languages : en
Pages : 16
Book Description
Response to the Tiner Review contained in the Public Accounts Commission, 14th report, HC 328, session 2007-08 (ISBN 9780215513625)
Draft Clauses on Corporate Governance of the National Audit Office
Author: Great Britain. Parliament House of Commons. The Public Accounts CommissionPublisher:
ISBN: 9780215523266
Category :
Languages : en
Pages : 37
Book Description
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
The Future of Corporate Governance
Author: Ian A. M. FraserPublisher:
ISBN: 9781871250992
Category : Auditing
Languages : en
Pages : 202
Book Description
The International Corporate Governance System
Author: F. LessamboPublisher: Springer
ISBN: 1137360011
Category : Business & Economics
Languages : en
Pages : 476
Book Description
This book provides a comprehensive approach to Corporate Governance, Audit Process and Risk Management. Furthermore, it provides an analytical and comprehensive approach of the issues facing governance directors, internal and external auditors, risk managers, and public officials conducting assessments based upon the Report on Standards and Codes.
The Audit Committee: Performing Corporate Governance
Author: Laura F. SpiraPublisher: Springer Science & Business Media
ISBN: 0792376498
Category : Business & Economics
Languages : en
Pages : 191
Book Description
Many in the UK have been patched together to meet regulatory requirements and their operation is poorly understood because few people other than their members have access to their deliberations. In this account of the world of audit committees the practitioner should find the ethnographical perspectives on ceremonial performance, consensus, independence, and comfort both familiar and different.
Corporate Governance
Author: Maryna PolyatskaPublisher: LAP Lambert Academic Publishing
ISBN: 9783838358864
Category :
Languages : en
Pages : 60
Book Description
Countries in transition have to go through a long process of changing and creating new institutions, both private and governmental. Ukraine, as a transition economy, needs to stabilize and improve securities and capital market. Given that, one of the requirements for investment is reliability of information, audit is an essential instrument to assess the trustworthiness of information thus to achieve transparent corporate governance system. The aim of this work is to identify appropriate solutions for the contemporary auditing issues in Ukraine in compliance with current Law of the UK. Through the comparative analysis of corporate governance and legal provisions on audit in both countries (i.e. UK and Ukraine), the author proposes three concrete recommendations for Ukraine to improve its corporate governance system which can also contribute to achieve the higher goal of overall economic growth.