Selected Addresses on Public Sector Auditing
Author | : |
Publisher | : |
Total Pages | : 95 |
Release | : 1988 |
Genre | : Administrative agencies |
ISBN | : 9780644076586 |
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Author | : |
Publisher | : |
Total Pages | : 95 |
Release | : 1988 |
Genre | : Administrative agencies |
ISBN | : 9780644076586 |
Author | : |
Publisher | : |
Total Pages | : |
Release | : 1986 |
Genre | : Administrative agencies |
ISBN | : 9780644049290 |
Author | : |
Publisher | : |
Total Pages | : 115 |
Release | : 1990 |
Genre | : Administrative agencies |
ISBN | : 9780644118972 |
Author | : |
Publisher | : |
Total Pages | : 42 |
Release | : 1986 |
Genre | : Executive departments |
ISBN | : 9780644049290 |
Author | : |
Publisher | : |
Total Pages | : 59 |
Release | : 1990 |
Genre | : Administrative agencies |
ISBN | : 9780644118989 |
Author | : Bronwynn Adamson Nosworthy |
Publisher | : Universal-Publishers |
Total Pages | : 91 |
Release | : 1999 |
Genre | : Business & Economics |
ISBN | : 1581120370 |
This research seeks to examine the issue of lack of staff resources within the office of the Auditor-General of NSW, with reference to the Australian Audit Office (AAO). In particular, the lack of staff resources and the implications given the changes which have occurred sine the 1970Ís, when efficiency audit responsibilities were introduced into the public accounting sector auditing, are examined. The present responsibilities to conduct not only regularity/compliance audits but also efficiency audits, coupled with the increasing complexities within the public sector, have placed significant pressure upon the staff resources within the offices of the Auditor's-General. The intention of the research is to provide empirical evidence of these changes on the utilization of staff resources. The Auditor General now, has responsibility for the conduct of firstly, regularity/compliance audits, which are required by mandate and, secondly, efficiency audits, which are left to the discretion of the Auditor-General. The latter are expected because these audits result in more achievements in the process of accountability via special reports to the Parliament. With these changes many problems have been identified. These include: increased workloads due to the wider charter accompanied by less relative resources, loss of staff resources to the private sector and other government departments, the ambiguous relationship between the Auditor-General and the executive government. The executive government is a client of the Auditor-General's, but also determines funding levels, lack of public awareness of the importance of government auditing, little agreement with what efficiency auditing actually means, as this is not defined by the Act. Restraints placed upon the Auditor-General by the government, by way of budgets, are not designed to restrain the independence of the Auditor-General, but do so in reality.
Author | : Robyn Pilcher |
Publisher | : Routledge |
Total Pages | : 180 |
Release | : 2018-07-17 |
Genre | : Business & Economics |
ISBN | : 1351349163 |
Funded by taxation, public spending cannot be separated from politics and ensuring efficiency and effectiveness is always high on the political and policy agenda. Accounting, accountability, governance and auditing are essential ingredients in evaluating public sector performance. Australia and New Zealand are world leaders when it comes to public sector accounting—such as being the first to introduce transaction-neutral accounting standards. This edited collection considers current issues impacting the public sector by primarily drawing upon experiences of Australia and New Zealand. Then, by combining history (from the time of the Domesday book, early sovereignty and Shakespeare) with current practice (differential reporting, international financial reporting standards, government performance, voter turnout, joined-up government and auditing practices), we use these experiences to illuminate the global issues of public sector accounting, accountability and governance. Based on rigorous research by top public sector researchers, this edited collection offers a multitude of future research ideas to enable those interested in following this pathway—whether they are in Australia, New Zealand, the United Kingdom, Europe, the United States of America, Africa or anywhere else in the world—an avenue to traverse.
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 | : Public Service Commission of Wisconsin |
Publisher | : |
Total Pages | : 698 |
Release | : 1988 |
Genre | : Public utilities |
ISBN | : |