Auditing for Accountability?
Author | : Carlos Santiso. |
Publisher | : |
Total Pages | : 429 |
Release | : 2008 |
Genre | : |
ISBN | : |
Download Auditing for Accountability? Book in PDF, ePub and Kindle
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Auditing For Accountability Political Economy Of Government Auditing And Budget Oversight In Emerging Economies PDF full book. Access full book title Auditing For Accountability Political Economy Of Government Auditing And Budget Oversight In Emerging Economies.
Author | : Carlos Santiso. |
Publisher | : |
Total Pages | : 429 |
Release | : 2008 |
Genre | : |
ISBN | : |
Author | : Carlos Santiso |
Publisher | : Routledge |
Total Pages | : 235 |
Release | : 2009-05-18 |
Genre | : Law |
ISBN | : 1134021526 |
The Political Economy of Government Auditing addresses the elusive quest for greater transparency and accountability in the management of public finances in emerging economies; and, more specifically, it examines the contribution of autonomous audit agencies (AAAs) to the fight against corruption and waste. Whilst the role of audit agencies in curbing corruption is increasingly acknowledged, there exists little comparative work on their institutional effectiveness. Addressing the performance of AAAs in emerging economies, Carlos Santiso pursues a political economy perspective that addresses the context in which audit agencies are embedded, and the governance factors that make them work or fail. Here, the cases of Argentina, Brazil and Chile are examined, as they illustrate the three – parliamentary, court and independent – models of AAAs in modern states, and their three distinct trajectories of reform, or lack of reform. Beyond Latin America, considerations on the reform of government auditing in other countries, developed and developing are also taken up as, it is argued, while institutional arrangements for government auditing matter, political factors ultimately determine the effectiveness of AAAs. Reforming AAAs, it is concluded, must consider the trajectory of state building, the role of law in public administration and the quality of governance. An important contribution to the comparative study of governance institutions, and especially those tasked with overseeing the budget and curbing corruption, The Political Economy of Government Auditing will be of interest to scholars and students of comparative politics, development studies, administrative law, and public finance; as well as to development practitioners and policy-makers in developing countries, donor governments and international institutions.
Author | : Carlos Santiso |
Publisher | : |
Total Pages | : 73 |
Release | : 2007 |
Genre | : |
ISBN | : |
What explains the effectiveness of autonomous audit agencies (AAAs) in emerging economies? How relevant are they for improving fiscal governance and curbing corruption? AAAs are autonomous state agencies tasked with overseeing government finances. They are a critical component of the system of checks and balances in financial governance. However, in many developing countries, they often fail to fulfill their prescribed roles. This article models and measures the effectiveness of AAAs in Latin America, developing an index to evaluate their performance, and assesses their reform over time. It examines the cases of Argentina, Brazil and Chile, which illustrate the three models of AAA and three distinct trajectories of reform (or lack thereof). The article finds that, while the choice of institutional arrangements for government auditing matters, political economy factors condition the effectiveness of AAAs and shape their reform. Moreover, dysfunctions in government auditing are systemic, rather than agency specific. What matters most is the quality of the agencies' insertion in the system of financial oversight, in particular their relations with the legislatures. Reforming AAAs must therefore consider the country's trajectory of institutional change, the functioning of the system of fiscal control, and the culture of public administration. These research findings have important policy implications. They contribute to the emerging political economy literature on the role of political institutions on financial governance.
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 | : Carlos Santiso |
Publisher | : Routledge |
Total Pages | : 201 |
Release | : 2009-05-18 |
Genre | : Business & Economics |
ISBN | : 1134021534 |
Budget institutions and financial governance -- Political economy of budget oversight and external auditing -- Institutional arrangements for external auditing -- The board model and the case of Argentina -- The court model and the case of Brazil -- The monocratic model and the case of Chile -- Government auditing in transition -- Conclusions : auditing, accountability and anticorruption.
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.
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.
Author | : Rick Stapenhurst |
Publisher | : World Bank Publications |
Total Pages | : 262 |
Release | : 1999-01-01 |
Genre | : Political Science |
ISBN | : 9780821342572 |
Part III: Three case studies.
Author | : Sanjeev Khagram |
Publisher | : Brookings Institution Press |
Total Pages | : 272 |
Release | : 2013 |
Genre | : Business & Economics |
ISBN | : 0815723377 |
Explicates political economy factors that have brought about greater transparency and participation in budget settings across Asia, Africa, and Latin America. This title presents the strategies, policies, and institutions through which improvements can occur and produce change in policy and institutional outcomes.
Author | : Mr.J. D. Craig |
Publisher | : International Monetary Fund |
Total Pages | : 50 |
Release | : 1998-02-03 |
Genre | : Business & Economics |
ISBN | : 155775697X |
Transparency in government operations is widely regarded as an important precondition for macroeconomic fiscal sustainability, good governance, and overall fiscal rectitude. Notably, the Interim Committee, at its April and September 1996 meetings, stressed the need for greater fiscal transparency. Prompted by these concerns, this paper represents a first attempt to address many of the aspects of transparency in government operations. It provides an overview of major issues in fiscal transparency and examines the IMF's role in promoting transparency in government operations.