Reputational Risk And Environmental Performance Auditing In The Public Sector
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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.
Author | : Deborah Blackman |
Publisher | : Edward Elgar Publishing |
Total Pages | : 352 |
Release | : 2021-05-28 |
Genre | : Political Science |
ISBN | : 1789901200 |
This timely Handbook examines performance management research specific to the public sector and its contexts, and provides suggestions for future developments in the field. It demonstrates the need for performance management to be reconceptualized as a core component of business both within and across organizations, and how it must be embedded in both strategic decision-making and as a day-to-day leadership and management practice in order to be effective.
Author | : Tarek Rana |
Publisher | : Taylor & Francis |
Total Pages | : 433 |
Release | : 2023-11-03 |
Genre | : Business & Economics |
ISBN | : 1000967190 |
The Routledge Handbook of Public Sector Accounting explores new developments and transformations in auditing, management control, performance measurement, risk management and sustainability work in the contemporary world of the public sector and the functioning of accounting and management in that realm. It focuses on critical analysis and reflection with respect to changing risk and crisis management patterns in the public sector in the current Covid- 19 and post- Covid- 19 era, across diverse social, political and institutional settings globally. This research-based edited book, targeted at scholars, professionals, teachers and consultants inthe fields of public sector accounting, auditing, accountability and management, offers high-level insights into the new architecture and execution of such activities in the emerging post-pandemic world. The chapters are written by leading scholars in the accounting and public administration disciplines internationally and provide important assessments, frameworks and recommendations concerning a wide variety of institutions, practices and policies with a view to addressing the many emerging societal, governmental and professional issues. Spanning theoretical, empirical and policy discussion contributions, the book’s chapters will be readily accessible to accounting, auditing and management audiences alike.
Author | : Charl de Villiers |
Publisher | : Routledge |
Total Pages | : 487 |
Release | : 2020-05-11 |
Genre | : Business & Economics |
ISBN | : 1000070352 |
This timely handbook provides a current and comprehensive examination of integrated reporting, both practical and research-based. It offers insights and different perspectives from more than 60 authors, including representatives of the International Integrated Reporting Council, Integrated Reporting Committee of South Africa, professional bodies and audit firms, as well as leading academics in the fields of integrated reporting, sustainability reporting and corporate social responsibility. This collected work provides an in-depth review of the development of integrated reporting, with a focus on the interpretation and guidance provided by the International Integrated Reporting Council. It encourages the development of new thinking and research topics in the area of integrated reporting (such as links between integrated reporting and reports focused on financial and corporate social responsibility matters), as well as showcasing how integrated reporting issues are seen and practiced in different parts of the world. The chapters include reviews of the most recent research, practitioner viewpoints, conceptual pieces, case studies and disclosure analyses. Accessible and engaging, this handbook will be an invaluable overview for those new to the field or those who are interested in ensuring they are up to date with its developments, as well as those who are concerned with how to construct an integrated report.
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.
Author | : Irvine Lapsley |
Publisher | : Routledge |
Total Pages | : 210 |
Release | : 2021-11-23 |
Genre | : Business & Economics |
ISBN | : 1000475867 |
This book explores innovations in public management, including establishing a corporate vision, strategizing an organization and change management. Chapters provide a valuable frame of reference for the 21st-century manager of public services by assessing the renewal of existing practices such as strategic costing, performance management, digitization and procurement and innovations in management practices, including branding, Lean Management, resilience and risk management. The book suggests that, as the management of public services is imbued with financial, social, economic and political uncertainties, management needs to be flexible and responsive to new ideas and practices to fulfil its purpose. This book ultimately supports the reflective manager, those who think about their job and are open to new ideas on how their job can be done better, by revisiting existing practices and examining innovations in public management. Enriched with real-life cases and thought-provoking discussion questions, this is the ideal textbook for reflective, open-minded advanced students of public management and actual, or aspiring, reflective managers in public services.
Author | : Great Britain: National Audit Office |
Publisher | : The Stationery Office |
Total Pages | : 52 |
Release | : 2007-07-31 |
Genre | : Political Science |
ISBN | : 0102946736 |
The procurement of public ICT equipment is forecast to increase from £2.7 billion in 2005-06 to £4.1 billion by 2010-11 (an increase in volume from 1.7 to 2.6 million units). It is therefore important that public bodies understand how they can generate value from disposals, whilst being clear about their statutory and ethical responsibilities. However best practice in this area is unclear. This report is the first attempt to identify the potential for getting value from ICT disposal, whilst considering the wider environmental costs. One of the findings is that on average the public sector keeps equipment for just under 5 years old when disposal becomes a net cost. The commercial sector typically disposes of equipment after 3 years when there is still some residual value. If this had been done by public bodies the estimated saving in 2005-06 would have been £70 million.
Author | : Christopher Pollitt |
Publisher | : Oxford University Press on Demand |
Total Pages | : 248 |
Release | : 1999 |
Genre | : Business & Economics |
ISBN | : 9780198296003 |
Performance audit, as practised by national audit offices, is a relatively recent and rapidly developing set of activities. Auditors claim to have moved beyond issues of compliance and regularity and to be able directly to investigate the efficiency and effectiveness of public programmes,projects, and institutions. These are developments with considerable implications for both democratic accountablility and managerial efficiency. Until now they have received little independent scrutiny, but in this book an international team of researchers analyses the growth of performance audit in five countries: France,Finland, The Netherlands, Sweden, and the UK. It is argued that audit offices face a series of strategic choices, and that in different countries they have thus far chosen somewhat different trajectories.
Author | : Maria Barrados |
Publisher | : Taylor & Francis |
Total Pages | : 249 |
Release | : 2020-02-24 |
Genre | : Business & Economics |
ISBN | : 1000042499 |
Crossover of Audit and Evaluation Practices brings together academic analysis with insights from practitioners to discuss the potential for collaboration in audit and evaluation practices between three professional disciplines. Clearly written and thoughtfully organized, this volume is structured in three parts to deal with theory, practice issues and how the practices have worked together. • Part One provides definitions of performance audit, internal audit and program evaluation. • Part Two addresses several challenges that professionals face in applying these standards and principles. • Part Three contains examples of organizational collaboration between the practices, how they have worked together and the lessons that were learned from that experience. Specific cases from the Government Accountability Office, and UNESCO, UNDP and Inter-Americas Development Bank illustrate what has worked or not and suggest reasons why. Crossover of Audit and Evaluation Practices offers even the most skilled and experienced professional insight on how to bridge some of the divides. It will help generate a better understanding of the activities and services that are either imposed on them or are freely available and help to stimulate their optimal use.
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.