Public Sector Auditing
Title | Public Sector Auditing PDF eBook |
Author | Sir John Bourn |
Publisher | John Wiley & Sons |
Pages | 426 |
Release | 2008-07-31 |
Genre | Business & Economics |
ISBN | 9780470725344 |
Drawing on 20 years of experience as Comptroller and Auditor General, and head of the United Kingdom National Audit Office, Public Sector Auditing: Is it Value for Money? is Sir John Bourn’s own account of the role and influence value for money auditing has in holding governments to account and in helping public bodies improve the ways in which they deliver services. Key features include: In-depth case studies from UK, US, Canada, China, India and Australia; Detailed analysis of complex areas of public expenditure such as health, education, privatisation, regulation, defence and IT; Examples of how auditing can promote positive outcomes rather than negative post mortems. This book is relevant for people working in both the public and private sectors, and should be essential reading for the staff of public sector audit institutions around the world, as well as commercial accountancy firms and students of accountancy, politics, economics and public management.
Public Sector Audit
Title | Public Sector Audit PDF eBook |
Author | Carolyn J. Cordery |
Publisher | Routledge |
Pages | 110 |
Release | 2020-11-22 |
Genre | Business & Economics |
ISBN | 0429510306 |
This book provides a concise overview of the current context and types of public sector audit and the varied structures within which public sector audit is practised across the world. It summarises the objectives of public sector audit as well as explores the role of the International Organisation of Supreme Audit Institutions in providing guidance to these. Drawing on public and private sector audit as well as the views of academics and practitioners on public sector audit, it provides a unique research-based guide to the current issues and future challenges in the field.
Environmental Performance Auditing in the Public Sector
Title | Environmental Performance Auditing in the Public Sector PDF eBook |
Author | Awadhesh Prasad |
Publisher | Routledge |
Pages | 156 |
Release | 2018-06-14 |
Genre | Business & Economics |
ISBN | 1351273469 |
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.
Audit in the Public Sector
Title | Audit in the Public Sector PDF eBook |
Author | Roger Buttery |
Publisher | |
Pages | 312 |
Release | 1989 |
Genre | Auditing, Internal |
ISBN |
Quality of Internal Auditing in the Public Sector
Title | Quality of Internal Auditing in the Public Sector PDF eBook |
Author | Plamena Nedyalkova |
Publisher | Springer Nature |
Pages | 266 |
Release | 2019-10-17 |
Genre | Law |
ISBN | 3030293297 |
This book examines key methodological and organizational questions with regard to assessing the quality of internal audits. By studying the status quo of these audits in the public sector, including municipalities, it identifies relevant weaknesses, loopholes and issues. In addition, the book assesses the strengths and weaknesses of the approved control system to explain the reasons why, and conditions under which, internal audits are ineffective, and proposes new metric and non-metric indicators to improve the quality of internal auditing. Given its scope, the book offers a valuable guide for anyone responsible for financial controls and internal audits, and will appeal to students and financial practitioners alike.
Contemporary Issues in Public Sector Accounting and Auditing
Title | Contemporary Issues in Public Sector Accounting and Auditing PDF eBook |
Author | Simon Grima |
Publisher | Emerald Group Publishing |
Pages | 364 |
Release | 2021-01-18 |
Genre | Business & Economics |
ISBN | 1839095083 |
Providing a comprehensive account which brings a wide range of countries to the forefront in terms of both comparability and accountability, this study shines a light on the differences in accounting systems between states, and fills a gap in the literature by combining these aspects of public sector accounting and auditing within a single book.
Public Sector Accounting, Auditing and Control in South Eastern Europe
Title | Public Sector Accounting, Auditing and Control in South Eastern Europe PDF eBook |
Author | Vesna Vašiček |
Publisher | Springer |
Pages | 249 |
Release | 2019-03-29 |
Genre | Political Science |
ISBN | 3030033538 |
This book comprehensively presents the current practice and further development paths of public sector accounting, auditing and control systems in 7 South Eastern European countries based on the contributions of highly-respected researchers. Each chapter is a study of the territorial organisation, public sector scope, formulation and execution of central government and local and regional self-government budgets, accounting and financial reporting reforms and practice, audit and other oversight (supervision) in the public sector, and challenges in the further development of public sector accounting and auditing of each country. It also provides insights into the challenges that SEE countries are faced with as they move towards the adoption of accrual accounting and the implementation of IPSAS and/or EPSAS, and offers a valuable reference resource for academics, researchers, students, auditors, public administrators, policy makers and standard setters.