Government Auditing Standards - 2018 Revision PDF Download

Author: United States Government Accountability Office
Publisher: Lulu.com
ISBN: 0359536395
Category : Reference
Languages : en
Pages : 234

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Book Description
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.

Author: V M (Val) Barrett
Publisher: ANU Press
ISBN: 1760465461
Category : Political Science
Languages : en
Pages : 344

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Book Description
For centuries scholars and practitioners have studied parliament and its potential reform from an institutional perspective. Until now, few authors have addressed in depth the internal relationships among parliamentary actors, their competing beliefs and their influence on parliament’s effectiveness. Parliament is overwhelmingly an agonistic institution, and competition for status, resources, influence and control has pervaded its administration and impeded reform. Parliaments appear to struggle with the concept of institutional management. The doctrine of exclusive cognisance or sole jurisdiction implies that parliament, and only parliament, should retain control of its internal business and processes. But why is parliament considered to be unique among public institutions, and why do parliaments appear to resist or even defy attempts to manage them more effectively? At a time when the public is losing confidence in governments, politics and political institutions, parliament’s role as a broker of ideas and a forum for deliberative policymaking is under threat. In an institution where no one has overall authority and direction, staying relevant and managing public expectations present major challenges for its members and administrators. This book examines parliamentary management in the national parliaments of Australia and the United Kingdom. Without claiming to be a ‘how to’ book, it attempts to provide a relatable account of how parliamentary officials and members of parliament carry out their inherently complex roles and how they might be assisted by contemporary public management approaches.

Author: Pasi Ihalainen
Publisher: Berghahn Books
ISBN: 1782389555
Category : Political Science
Languages : en
Pages : 340

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Book Description
Parliamentary theory, practices, discourses, and institutions constitute a distinctively European contribution to modern politics. Taking a broad historical perspective, this cross-disciplinary, innovative, and rigorous collection locates the essence of parliamentarism in four key aspects—deliberation, representation, responsibility, and sovereignty—and explores the different ways in which they have been contested, reshaped, and implemented in a series of representative national and regional case studies. As one of the first comparative studies in conceptual history, this volume focuses on debates about the nature of parliament and parliamentarism within and across different European countries, representative institutions, and genres of political discourse.

Author: Scott Colvin
Publisher: Biteback Publishing
ISBN: 1785904841
Category : Political Science
Languages : en
Pages : 250

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Book Description
Select committees are generally faced by those at the very top of their game: high-flying CEOs, powerful executives and industry experts. Why, then, do the very words send shivers down the spines of even our most senior representatives? Perhaps it is the unblinking eye of the television cameras, the hawkish interrogation of the committee chair or simply the knowledge of those Goliaths who have fallen before. After twenty years of advising big-name clients on how to take on this gruelling ordeal, Scott Colvin argues that it needn't be this way. Based on interviews with those on the front line, he offers a fresh perspective on how the process could be improved for committee members and witnesses alike. Steeped in exclusive inside knowledge and expert tips, and with a step-by-step manual on how to prepare for a hearing, this is the essential guide to not only surviving but thriving in the hot seat.

Author: Cheryl Schonhardt-Bailey
Publisher: Oxford University Press
ISBN: 0192663720
Category : Political Science
Languages : en
Pages : 289

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Book Description
In recent decades, we have seen an explosion in expectations for greater accountability of public policymaking. But, as accountability has increased, trust in governments and politicians has fallen. By focusing on the heart of public accountability—the reason-giving by policymakers for their policy decisions (i.e. deliberative accountability)—this work offers an empirical route for understanding why more accountability may not always deliver more public trust. The focus is on the British Parliament, where both the Treasury Select Committee and the House of Lords Economic Affairs Committee hold hearings on monetary policy, financial stability, and fiscal policy. The intent in these hearings is to challenge policymakers to explain their decisions, and thus the dialogue is expected to be deliberative. But how do we judge the quality of this deliberative accountability? Three metrics are explored and measured: respect, non-partisanship, and reciprocity. The approach is multi-method, including (1) quantitative text analysis to gauge the verbatim transcripts in committee hearings; (2) qualitative coding combined with an experimental design to gauge the role of nonverbal communication in the hearings; and (3) interviews with the MPs, peers, central bankers, and Treasury officials who participated in the hearings. The first method measures the content of 'what' was said, the second examines 'how' the words and arguments were expressed, and the third provides a more reflective 'why' component by asking participants to explain their motivations. This merging of the 'what', the 'how', and the 'why' offers a novel template for studying both accountability and deliberation.

Author: Ronojoy Sen
Publisher: Cambridge University Press
ISBN: 100927631X
Category : Political Science
Languages : en
Pages : 330

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Book Description
While there is overwhelming support for democracy in India and voter turnout is higher than in many Western democracies, there are low levels of trust in political parties and elected representatives. This book is an attempt to look beyond Indian elections, which has increasingly occupied analysts and commentators. It focuses on the Lok Sabha (The House of the People), comprising 543 members directly elected for five years by a potential 800 million plus voters in 2019. The book seeks to answer two questions: Is the Indian Parliament, which has the unenviable task of representing a diverse nation of a billion-plus people, working, if not in an exemplary manner, at least reasonably well, to articulate the diverse demands of the electorate and translate them into legislation and policy? To what extent has the practice of Indian democracy transformed the institution of parliament, which was adopted from the British, and its functioning?

Author:
Publisher: DIANE Publishing
ISBN: 1428931023
Category :
Languages : en
Pages : 32

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Book Description

Author: Simon James
Publisher: Routledge
ISBN: 1351001469
Category : Political Science
Languages : en
Pages : 501

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Book Description
Fully revised and updated, this new edition of Simon James’s comprehensible and accessible text provides an excellent insight into the work of the Prime Minister and Cabinet government. It draws on the wealth of new material that has become available in recent years to shed light on the mechanisms and processes of the Cabinet system in Britain, focusing on the post-1979 period. Its coverage includes: ministers and their departments; collective decision-making; the role of the Prime Minister; the strengths and weaknesses of the Cabinet system; and the future of the Cabinet system. Prime Minister and Cabinet Government will give both A-level students and undergraduates a clear understanding of the realities of this central aspect of British politics.

Author: Freedom House
Publisher: Rowman & Littlefield
ISBN: 1538112035
Category : Political Science
Languages : en
Pages : 1265

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Book Description
Freedom in the World, the Freedom House flagship survey whose findings have been published annually since 1972, is the standard-setting comparative assessment of global political rights and civil liberties. The survey ratings and narrative reports on 195 countries and fifteen territories are used by policymakers, the media, international corporations, civic activists, and human rights defenders to monitor trends in democracy and track improvements and setbacks in freedom worldwide. The Freedom in the World political rights and civil liberties ratings are determined through a multi-layered process of research and evaluation by a team of regional analysts and eminent scholars. The analysts used a broad range of sources of information, including foreign and domestic news reports, academic studies, nongovernmental organizations, think tanks, individual professional contacts, and visits to the region, in conducting their research. The methodology of the survey is derived in large measure from the Universal Declaration of Human Rights, and these standards are applied to all countries and territories, irrespective of geographical location, ethnic or religious composition, or level of economic development.

Author: Michaela Collord
Publisher: Oxford University Press
ISBN: 019266736X
Category : Political Science
Languages : en
Pages : 321

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Book Description
Through an analysis of the recent political history of Tanzania and Uganda, Wealth, Power, and Authoritarian Institutions offers a novel explanation of why authoritarian parties and legislatures vary in strength, and why this variation matters. Michaela Collord elaborates a view of authoritarian political institutions as both reflecting and magnifying elite power dynamics. While there are many sources of elite power, the book centres on material power. It outlines how diverse trajectories of state-led capitalist development engender differing patterns of wealth accumulation and elite contestation across regimes. These differences, in turn, influence institutional landscapes. Where accumulation is more closely controlled by state and party leaders, as was true in Tanzania until economic liberalization in the 1980s, rival factions remain subdued. Ruling parties can then consolidate relatively strong institutional structures, and parliament remains marginal. Conversely, where a class of private wealth accumulators expands, as occurred in Tanzania after the 1980s and in Uganda after the National Resistance Movement took power in 1986, rival factions can more easily form, simultaneously eroding party institutions and encouraging greater legislative strength. Collord uses this analysis to reassess the significance of a stronger legislature. She considers its influence on distributive politics, both regressive and progressive. She also considers its relation to democratization, particularly in a context of broader liberalizing reforms. The book ultimately encourages a closer examination of how would-be democratic institutions interact with an underlying power distribution, shaping in whose interests they operate. Oxford Studies in African Politics and International Relations is a series for scholars and students working on African politics and International Relations and related disciplines. Volumes concentrate on contemporary developments in African political science, political economy, and International Relations, such as electoral politics, democratization, decentralization, gender and political representation, the political impact of natural resources, the dynamics and consequences of conflict, comparative political thought, and the nature of the continent's engagement with the East and West. Comparative and mixed methods work is particularly encouraged. Case studies are welcomed but should demonstrate the broader theoretical and empirical implications of the study and its wider relevance to contemporary debates. The focus of the series is on sub-Saharan Africa, although proposals that explain how the region engages with North Africa and other parts of the world are of interest. General Editors Nic Cheeseman, Peace Medie, and Ricardo Soares de Oliveira.