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.

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.

Since the end of civil war in 1970, Nigeria has struggled to build a stronger federal center and to reduce conflicts that have arisen from uneven development and from ethnic, regional, class and religious differences. This book provides a comprehensive account of the dynamic interplay between the political and economic forces that have shaped gover

Governments fail to provide the public goods needed for development when its leaders knowingly and deliberately ignore sound technical advice or are unable to follow it, despite the best of intentions, because of political constraints. This report focuses on two forces—citizen engagement and transparency—that hold the key to solving government failures by shaping how political markets function. Citizens are not only queueing at voting booths, but are also taking to the streets and using diverse media to pressure, sanction and select the leaders who wield power within government, including by entering as contenders for leadership. This political engagement can function in highly nuanced ways within the same formal institutional context and across the political spectrum, from autocracies to democracies. Unhealthy political engagement, when leaders are selected and sanctioned on the basis of their provision of private benefits rather than public goods, gives rise to government failures. The solutions to these failures lie in fostering healthy political engagement within any institutional context, and not in circumventing or suppressing it. Transparency, which is citizen access to publicly available information about the actions of those in government, and the consequences of these actions, can play a crucial role by nourishing political engagement.

Nigerians are troubled about the capability of political institutions in Nigeria to curb religious threats, thus maintaining security with minimum damage in preventing the occurrence of religious eruptions. The study examines the debate on institutionalizing the Islamic Law referred to as Sharia at the Federal level. The book ascertains the impact of religion (and ethnicity) on the Nigerian political institutions especially the Executive arm of the Government. The study examines the 1977 and 1988 Sharia debates at the Constituent Assemblies. Specific issues were addressed in the book, such as the Organization of Islamic Conference, Federal Government appointments, religious pilgrimages, the use of Arabic on Nigerian currencies, public holidays, work-free Friday, and the religious leaders, which affected the peaceful coexistence among Nigerians since the 1977 Sharia debate at the Constituent Assembly. The findings revealed that Nigerians were discontented with their political leaders over the use of religion in the public places. In addition to that, some Nigerian religious leaders infiltrated intra- and interreligious conflicts in Nigeria. However, the prospect of Nigeria as a nation lies with the leadership and followership. The study concludes that people's mentality determines the type of leaders they want, which is responsible for Nigeria's self-inflicted problems.

In this book, Jeremiah I. Dibua challenges prevailing notions of Africa's development crisis by drawing attention to the role of modernization as a way of understanding the nature and dynamics of the crisis, and how to overcome the problem of underdevelopment. He specifically focuses on Nigeria and its development trajectory since it exemplifies the crisis of underdevelopment in the continent. He explores various theoretical and empirical issues involved in understanding the crisis, including state, class, gender and culture, often neglected in analysis, from an interdisciplinary, radical political economy perspective. This is the first book to adopt such an approach and to develop a new framework for analyzing Nigeria's and Africa's development crisis. It will influence the debate on the development dilemma of African and Third World societies and will be of interest to scholars and students of race and ethnicity, modern African history, class analysis, gender studies, and development studies.

This multiauthor reference handbook gives a detailed, objective picture of the evolution, structure, and processes of public administration in representative Third World countries. Written by an international group of specialists with first-hand knowledge of the subject, it presents empirical studies of developing nations in Asia, the Middle East, North and Sub-Saharan Africa, the West Indies, and Latin America. The resulting data are shaped by the editor into a theoretical framework delineating the complex relationships of state, bureaucracy, and class in the Third World. Subramaniam's introduction provides a critical overview of development literature in the field. Each case study begins with an historical introduction and discusses the political, executive, and the administrative structures and processes. Among the specific topics covered are public enterprises, administrative departments, personnel, financial administration, and regional and local administrative units. The majority of the systems studied are affected by the unregulated power of public enterprises, the persistence of colonial legacies, and the elitism of the bureaucracy. The concluding section relates these common elements to the sociohistorical characteristics of the middle-class groups that dominate both politics and public administration. Offering new research findings and a useful theoretical synthesis, this study will promote a clearer understanding of the internal political processes of Third World nations and be of compelling interest to specialists and students concerned with Third World political economy, comparative government, and international political economy.