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Public Sector Audit

Public Sector Audit PDF

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Author: Carolyn J. Cordery
Publisher: Routledge
ISBN: 0429513739
Size: 35.57 MB
Format: PDF, ePub, Mobi
Category : Business & Economics
Languages : en
Pages : 110
View: 2723

Book Description: 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.


Public Sector Auditing Standards

Public Sector Auditing Standards PDF

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Author: Nigeria. Federal Audit Department
Publisher:
ISBN:
Size: 36.58 MB
Format: PDF, ePub, Mobi
Category : Auditing
Languages : en
Pages : 33
View: 7249

Book Description:


Effectiveness Of Public Sector Audit Reports In Indonesia Preceding And Following Audit Reform

Effectiveness of Public Sector Audit Reports in Indonesia  preceding and Following Audit Reform  PDF

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Author: Septiana Dwiputrianti
Publisher:
ISBN:
Size: 70.18 MB
Format: PDF, Docs
Category :
Languages : en
Pages : 726
View: 3751

Book Description: This research aims to enrich the existing literature on public administration, public accountability and public sector auditing. The research was undertaken through a comprehensive examination of the quality of information in the audit reports of the Indonesian State Audit Institution (Badan Pemeriksa Keuangan or BPK) with comparisons made between pre audit reform (1945-2000) and post audit reform (2001-2009). The study also evaluates the factors influencing the effectiveness and ineffectiveness of BPK audit information. To achieve these purposes, two main research questions were the focus of the study: How is the quality of information in BPK audit reports before and after audit reform? What are the key factors influencing the effectiveness and ineffectiveness of information in BPK audit reports?


Audit In A Democracy

Audit in a Democracy PDF

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Author: Paul Nicoll
Publisher: Routledge
ISBN: 135195671X
Size: 36.37 MB
Format: PDF, Docs
Category : Law
Languages : en
Pages : 252
View: 7654

Book Description: Exploring the role of public sector audit in emerging democracies and developing countries, this book provides an account of the relationship between the public sector auditor, the legislature and executive government. In particular, it introduces public sector audit's capacity to assess government agencies' compliance with the law and their management of taxpayer or internationally funded programs and services. The volume: ¢ Explores the Australian model of public sector audit. ¢ Provides a definition of a supreme Audit Institution (SAI) and the role and responsibilities of the public sector auditor. ¢ Examines the authority necessary for the SAI to function effectively. ¢ Discusses likely future reform of the SAI's legal framework. ¢ Illustrates how audit can be used to strengthen democratic institutions in emerging market economies. It will be of use to researchers, academics and students interested in the critical issues surrounding audit in general and public sector audit in particular. It will also be a valuable guide to practitioners in this area.


Public Sector Auditing

Public Sector Auditing PDF

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Author: Sir John Bourn
Publisher: John Wiley & Sons
ISBN: 9780470725344
Size: 18.73 MB
Format: PDF, ePub, Mobi
Category : Business & Economics
Languages : en
Pages : 426
View: 3028

Book Description: 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 Auditing

Public Sector Auditing PDF

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Author: Peter C. Jones
Publisher:
ISBN:
Size: 11.70 MB
Format: PDF, Mobi
Category : Auditing
Languages : en
Pages : 404
View: 4892

Book Description: This is a step-by-step guide to forming sophisticated audit opinions in the new streamlined public sector.


Performance Auditing Of Public Sector Property Contracts

Performance Auditing of Public Sector Property Contracts PDF

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Author: Lori Keating
Publisher: Gower Publishing, Ltd.
ISBN: 9780566089992
Size: 52.20 MB
Format: PDF, Docs
Category : Business & Economics
Languages : en
Pages : 172
View: 1933

Book Description: Despite the rhetoric PPP/PFI contracts tend to create a context where dispute and litigation rather than partnership are the norm. In this environment, effective auditing is essential to ensure that projects are delivering what the end-user requires.Performance Auditing of Public Sector Property Contracts is a practical guide to performance auditing for public sector property managers with a series of guidelines for auditors of public sector property contracts. The book concentrates on Facilities Management contracts.


Audit In The Public Sector

Audit in the Public Sector PDF

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Author: Roger Buttery
Publisher:
ISBN:
Size: 22.99 MB
Format: PDF
Category : Auditing, Internal
Languages : en
Pages : 297
View: 612

Book Description:


Public Sector Accounting Auditing And Control In South Eastern Europe

Public Sector Accounting  Auditing and Control in South Eastern Europe PDF

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Author: Vesna Vašiček
Publisher: Springer
ISBN: 3030033538
Size: 75.79 MB
Format: PDF, ePub, Mobi
Category : Political Science
Languages : en
Pages : 249
View: 5287

Book Description: 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.