Global -- International Organisation of Supreme Audit Institutions -- Supreme Audit Institutions -- Working Group for Environmental Auditing -- Local -- South Africa -- South African SAI -- AuditorGeneral of South Africa -- Public Sector -- Audit Methodology Processes -- Environmental Auditing -- Mandatory Regularity Auditing -- Voluntary Performance Auditing -- Environmental Accountability -- Globale -- Internasional Organisasie vir Hoogste Oudit Instellings -- Hoogste Oudit Instellings -- Werkgroep vir Omgewingsouditering -- Plaaslik -- Suid-Afrika -- Hoogste Oudit Instelling van Suid Afrika -- Ouditeur-Generaal van Suid-Afrika -- Publieke Sektor -- Ouditmetodologie Prosesse -- Omgewingsouditerings -- Verpligte Re©±lmatigheidsouditerings -- Vrywillige Prestasieouditerings -- Omgewingsaanspreeklikheid.

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.

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.

Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and attestation engagements.

Public Sector Environmental Accountability is a very new concept related to how societies and in particular governments are trying to ensure sustainable development. The main question of this research is: what are doing Australia, Mexico and United States governments about environmental accountability? The work identifies historical and theoretical development of environmental accountability concept. And provides results from a bibliographic, academic magazines, newspapers and websites research about legal framework, institutions, and procedures developed by each country to deal with accountability of environmental issues. With a very strong theoretical research text shows where it comes from? What it is? And what are the elements of a national environmental accountability system? As a comparative analysis the convergences and differences of each national system are exposed supporting data with graphs and figures. And in conclusions part, some challenges, strategies and recommendations are remarked to improve national environmental accountability systems, specially in order to deal with public sector organizations.

Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers? Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.