Government Auditing Standards - 2018 Revision

Government Auditing Standards - 2018 Revision
Author: United States Government Accountability Office
Publisher: Lulu.com
Total Pages: 234
Release: 2019-03-24
Genre: Reference
ISBN: 0359536395

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.

Standards for Internal Control in the Federal Government

Standards for Internal Control in the Federal Government
Author: United States Government Accountability Office
Publisher: Lulu.com
Total Pages: 88
Release: 2019-03-24
Genre: Reference
ISBN: 0359541828

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.

Improving Healthcare Quality in Europe Characteristics, Effectiveness and Implementation of Different Strategies

Improving Healthcare Quality in Europe Characteristics, Effectiveness and Implementation of Different Strategies
Author: OECD
Publisher: OECD Publishing
Total Pages: 447
Release: 2019-10-17
Genre:
ISBN: 9264805907

This volume, developed by the Observatory together with OECD, provides an overall conceptual framework for understanding and applying strategies aimed at improving quality of care. Crucially, it summarizes available evidence on different quality strategies and provides recommendations for their implementation. This book is intended to help policy-makers to understand concepts of quality and to support them to evaluate single strategies and combinations of strategies.

Government Auditing Standards

Government Auditing Standards
Author: Government Accounting Office
Publisher: www.Militarybookshop.CompanyUK
Total Pages: 242
Release: 2012
Genre: Business & Economics
ISBN: 9781780397030

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.

Implementing Accrual Accounting in the Public Sector

Implementing Accrual Accounting in the Public Sector
Author: Ms.Suzanne Flynn
Publisher: International Monetary Fund
Total Pages: 59
Release: 2016-08-05
Genre: Business & Economics
ISBN: 1475521758

This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different starting points across the public sector, different objectives, and varying coverage of the existing financial statements, it therefore recommends that governments consider each of these, and the materiality of stocks, flows and entities outside of government accounts when planning reforms and design the sequencing and stages involved accordingly. Building on international experiences, the note proposes four possible phases for progressively increasing the financial operations reported in the balance sheet and operating statement, with the ultimate aim of including all institutional units under the effective control of government in fiscal reports.

Curbing Corruption

Curbing Corruption
Author: Rick Stapenhurst
Publisher: World Bank Publications
Total Pages: 262
Release: 1999-01-01
Genre: Political Science
ISBN: 9780821342572

Part III: Three case studies.

Environmental Performance Auditing in the Public Sector

Environmental Performance Auditing in the Public Sector
Author: Awadhesh Prasad
Publisher: Routledge
Total 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.

The Public Sector Accounting, Accountability and Auditing in Emerging Economies’

The Public Sector Accounting, Accountability and Auditing in Emerging Economies’
Author: Kelum Jayasinghe
Publisher: Emerald Group Publishing
Total Pages: 239
Release: 2015-10-16
Genre: Business & Economics
ISBN: 1784416614

Volume 15 of Research in Accounting in Emerging Economies focuses on how NPM ideas have been conceptualised, implemented and affected the accounting, accountability and auditing practices in emerging economies characterised by different ideologies, social and political factors.

Green Development

Green Development
Author: W. M. Adams
Publisher: Routledge
Total Pages: 472
Release: 2003-09-02
Genre: Science
ISBN: 1134754493

This revised and updated new edition retains the clear and powerful argument which characterized the original. It gives a valuable analysis of the theory and practice of sustainable development and suggests that at the start of the new millennium, we should think radically about the challenge of sustainability. Fully revised, this latest edition includes further reading, chapter outlines, chapter summaries and new discussion topics, and explores: the roots of sustainable development thinking and its evolution in the last three decades of the twentieth century the dominant ideas within mainstream sustainable development the nature and diversity of alternative ideas about sustainability the problems of environmental degradation and the environmental impacts of development strategies for building sustainability in development from above and below. Offering a synthesis of theoretical ideas on sustainability based on the industrialized economies of the North and the practical, applied ideas in the South which tend to ignore 'First World' theory, this important text gives a clear discussion of theory and extensive practical insights drawn from Africa, Latin America and Asia.