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Author: OECD Publisher: OECD Publishing ISBN: 926426387X Category : Languages : en Pages : 159
Book Description
This report maps the activities of ten leading Supreme Audit Institutions (SAIs) in Brazil, Canada, Chile, France, Korea, the Netherlands, Poland, Portugal, South Africa and the United States.
Author: OECD Publisher: OECD Publishing ISBN: 926426387X Category : Languages : en Pages : 159
Book Description
This report maps the activities of ten leading Supreme Audit Institutions (SAIs) in Brazil, Canada, Chile, France, Korea, the Netherlands, Poland, Portugal, South Africa and the United States.
Author: Organisation for Economic Co-operation and Development Publisher: Organization for Economic Co-Operation & Development ISBN: 9789264263864 Category : Finance, Public Languages : en Pages : 0
Book Description
Key messages to SAIs: Being aware and prepared -- Notes -- References -- Chapter 2. Supreme Audit Institutions' input into policy formulation -- Key Function 1: Strategic whole-of-government steering and planning -- Key Function 2: Budgetary planning -- Key Function 3: Establishing regulatory policy -- Key Function 4: Exercise of internal control and risk management -- Taking Stock: SAI activities in supporting policy formulation -- Challenges and limitations to SAI participation -- Conclusions on the role of SAIs in supporting policy formulation
Author: Publisher: ISBN: 9783848710713 Category : Auditing Languages : en Pages : 0
Book Description
Concepts such as Good Governance, Good Financial Governance and accountability have become increasingly significant in the international discussion. Supreme Audit Institutions are key pillars of accountability and Good Governance. They are important actors on the national level, as well as in the international development discourse. This volume of essays highlights the current international discussion and furnishes the reader with a wealth of information about ways in which the external audit function can contribute to Good Governance. It will provide the reader with fresh insights, inspiring suggestions, and ideas.
Author: Deutschen Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH Publisher: ISBN: 9783845251851 Category : Languages : en Pages : 282
Book Description
Welchen konkreten Beitrag leisten Oberste Rechnungskontrollbehörden (ORKBn) zu guter Regierungsführung und zur Erreichung der Entwicklungsziele eines Landes? Wie kann Capacity Development ORKBn dabei unterstützen? Diesen Fragen ist die internationale Diskussion bisher nicht systematisch nachgegangen. Der Sammelband greift die vielfältigen Erfahrungen auf, die Deutschland und andere Geber als langjährige Partner von ORKBn gemacht haben. Die Beiträge aus der internationalen Gemeinschaft der ORKB (INTOSAI) zeigen die neuesten Entwicklungen und Fragestellungen zur Förderung von Guter Regierungsfüh.
Author: M. Gustavson Publisher: Springer ISBN: 113728272X Category : Social Science Languages : en Pages : 367
Book Description
This book gives a comprehensive overview of the literature on development in Sub-Saharan Africa, and challenges the notions of African public officials presented there. It focuses on public audit institutions and offers rich empirical research results, which contradicts many assumptions made in the literature on development in Sub-Saharan Africa.
Author: OECD Publisher: OECD Publishing ISBN: 9264649689 Category : Languages : en Pages : 57
Book Description
To support Mexico’s supreme audit institution, the ASF (Auditoría Superior de la Federación), in fulfilling its mandate, this report analyses good practices in OECD countries for incorporating governance issues into public works audits. It provides examples and assesses different strategic considerations for ASF’s infrastructure audit organisation and practices, including objectives and resources.
Author: Weltbankgruppe Publisher: ISBN: Category : Languages : en Pages :
Book Description
Public sector auditing provides unbiased, objective assessments of public sector programs, policies, operations, and results to detect whether public resources are managed responsibly and effectively to achieve intended results and to instill confidence among citizens and stakeholders. Supreme Audit Institutions (SAIs) perform a vital role in the functioning of governments as they inform legislatures and other stakeholders through their independent audit reports. They help promote good governance, accountability, and transparency. The work of SAIs in reducing waste and abuse of public resources has the indirect effect of making more money available for programs that fight poverty, which lie at the core of the World Bank's work to end extreme poverty.
Author: Jeremy Lonsdale Publisher: Edward Elgar Publishing ISBN: 0857931806 Category : Business & Economics Languages : en Pages : 369
Book Description
'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.
Author: OECD
Author: OECD
Author: Organisation for Economic Co-operation and Development
Author: Rick Stapenhurst
Author: 
Author: Deutschen Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH
Author: Birendra Prasad Mathur
Author: M. Gustavson
Author: OECD
Author: Weltbankgruppe
Author: Jeremy Lonsdale