The Quality of Audits by Supreme Audit Institutions PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download The Quality of Audits by Supreme Audit Institutions PDF full book. Access full book title The Quality of Audits by Supreme Audit Institutions by Weltbankgruppe. Download full books in PDF and EPUB format.
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: 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: Publisher: ISBN: Category : Languages : en Pages :
Book Description
This paper focuses primarily on the issue of how to achieve high quality in the audit process. In addition to describing the types of procedures needed to achieve quality, however, it discusses basic principles and those matters of institutional management that create an environment that encourages high quality in an SAI's work. Audit quality is obtained by a process of identifying and administering the activities needed to achieve the quality objectives of an SAI. All types of SAIs need to understand the benefits that can be realised once audit quality is made a top priority. Improving audit quality requires a systematic SAI-wide approach. Piecemeal efforts by individuals and individual audit teams are not enough and will not work. There are no quick fixes to be obtained where audit quality is concerned. SAIs need to proceed methodically in an organised way to fix each quality issue and problem in turn. As new problems will always emerge, this should be a continuous process for the SAI. It is also evident that most audit quality-related problems are mainly the result of poor management of the audit process or of the SAI itself. Ensuring high levels of quality in an audit organisation involves a succession of detailed steps that must be taken over a period of time. In fact, it is a never-ending process of continual improvement. The first requirement is to define the standards of quality and then to put quality control procedures in place that will ensure that these standards are met. These procedures need not - and should not - suppress the initiative and good judgement of the auditor in adapting to particular circumstances. However, if the auditor judges that it is necessary to depart from the usual audit techniques, it is incumbent upon the auditor to demonstrate the necessity of doing so, and to show that the approach he or she has chosen is capable of satisfying the audit objectives.
Author: Source Wikipedia Publisher: University-Press.org ISBN: 9781230622330 Category : Languages : en Pages : 128
Book Description
Please note that the content of this book primarily consists of articles available from Wikipedia or other free sources online. Pages: 126. Chapters: Sarbanes-Oxley Act, Audit trail, Regulation S-K, Auditor's report, Center for Audit Quality, Internal audit, Enterprise risk management, SOX 404 top-down risk assessment, Auditor independence, Statements on Auditing Standards, International Organization of Supreme Audit Institutions, Information audit, Clinical audit, Internal control, Datacenter star audit, Statement on Auditing Standards No. 70: Service Organizations, Audit committee, Chief audit executive, Financial audit, List of European Union directives, Fraud deterrence, Auditing Standards Board, Canadian Institute of Chartered Accountants, Materiality, Database audit, Worldwide Responsible Accredited Production, Institute of Internal Auditors, Global Reporting Initiative, Separation of duties, Continuous auditing, XBRL assurance, International Association of Airline Internal Auditors, RSM International, Helpdesk and incident reporting auditing, External auditor, Mazars, Mainframe audit, Environmental audits, Going concern, Sales tax audit, Certified Information Systems Auditor, Information technology security audit, Lease audit, International Standards on Auditing, Joint audit, International Federation of Accountants, Forensic accounting, GASB 45, Audit Bureau of Circulations, BPA Worldwide, Information Systems Audit and Control Association, Sycip, Gorres, Velayo & Co., Quality audit, Institut der Wirtschaftsprufer in Deutschland, International Register of Certificated Auditors, Assurance services, Event data, Financial Instruments and Exchange Law, Engagement Letter, Performance audit, ISA 500 Audit Evidence, Lead Auditor, Generally Accepted Auditing Standards, Software licensing audit, ITGC, Error account, Professional Evaluation and Certification Board, Management assertions, Court of Audit, International Federation of Audit Bureaux of Circulations, ..
Author: Organisation for Economic Co-operation and Development Publisher: ISBN: Category : Governance Languages : en Pages : 94
Book Description
This paper focuses primarily on the issue of how to achieve high quality in the audit process. In addition to describing the types of procedures needed to achieve quality, however, it discusses basic principles and those matters of institutional management that create an environment that encourages high quality in an SAI's work. Audit quality is obtained by a process of identifying and administering the activities needed to achieve the quality objectives of an SAI. All types of SAIs need to understand the benefits that can be realised once audit quality is made a top priority. Improving audit quality requires a systematic SAI-wide approach. Piecemeal efforts by individuals and individual audit teams are not enough and will not work. There are no quick fixes to be obtained where audit quality is concerned. SAIs need to proceed methodically in an organised way to fix each quality issue and problem in turn. As new problems will always emerge, this should be a continuous process for the SAI. It is also evident that most audit quality-related problems are mainly the result of poor management of the audit process or of the SAI itself. Ensuring high levels of quality in an audit organisation involves a succession of detailed steps that must be taken over a period of time. In fact, it is a never-ending process of continual improvement. The first requirement is to define the standards of quality and then to put quality control procedures in place that will ensure that these standards are met. These procedures need not - and should not - suppress the initiative and good judgement of the auditor in adapting to particular circumstances. However, if the auditor judges that it is necessary to depart from the usual audit techniques, it is incumbent upon the auditor to demonstrate the necessity of doing so, and to show that the approach he or she has chosen is capable of satisfying the audit objectives.
Author: John Winston Mayne Publisher: Routledge ISBN: 1351322427 Category : Political Science Languages : en Pages : 389
Book Description
Information--regular, systematic, reliable--is the life-blood of democracy and the fuel of effective management. Surely today there is no problem with information, for this is the age of information overload. It pours onto our computer screens and out of our printers. Indeed, many governments claim, often with some justification, to be more open and transparent than ever before. But what if the life-blood is contaminated, or the fuel polluted? Then the body politic sickens and the engine of public management runs rough. It is the vital issue of the quality of the information we receive that this book addresses. Quality Matters compares approaches across different jurisdictional settings and across three different types of information evaluation. The chapters describe and analyze quality assurance in a number of countries and within a variety of international organizations. These have been selected either because they are widely considered to be leaders in evaluating information or because they have experience with assuring quality information that can instruct others. Contributors are from Australia, Canada, the European Union, France, the Netherlands, New Zealand, Sweden, Switzerland, United Kingdom, United States, and the World Bank. This pioneering study analyzes practices for assuring the quality of evaluation, performance auditing, and reporting in the face of political, organizational, and technical obstacles. A final chapter addresses the extent to which quality assurance systems become bothersome rituals or remain meaningful mechanisms to ensure quality control. This well-structured volume will be of particular interest to policymakers and adds much to the literature on program evaluation and performance auditing.
Author: United States Government Accountability Office Publisher: Lulu.com ISBN: 0359536395 Category : Reference Languages : en Pages : 234
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: Organisation for Economic Co-operation and Development Publisher: OCDE ISBN: 9789264206878 Category : Finance, Public Languages : en Pages : 0
Book Description
This review focuses on advancing the performance-management vision of the Comptroller General of the Republic of Chile (Contraloraia General de la Republica, CGR) with a view to enhance the relevance and positive impact of its work on accountability and decision making within the public administration. The review explores how the CGR's audit assignments could be adjusted to enhance the institution's impact on good public governance, and how it could further leverage knowledge gathered through existing and new audit assignments to deliver additional value to its diverse range of stakeholders.
Author: Weltbankgruppe
Author: Weltbankgruppe
Author: State Audit Institution in the United Arab Emirates
Author: Rick Stapenhurst
Author: 
Author: Source Wikipedia
Author: Organisation for Economic Co-operation and Development
Author: John Winston Mayne
Author: United States Government Accountability Office
Author: Organisation for Economic Co-operation and Development
Author: