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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

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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.


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

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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.


Government Accountability and Legislative Oversight

Government Accountability and Legislative Oversight
Author: Riccardo Pelizzo
Publisher: Routledge
Total Pages: 127
Release: 2013-11-12
Genre: Political Science
ISBN: 1317913213

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The purpose of the book is to investigate parliaments’ capacity to oversee government activities, policies and budget legislation. By analysing the survey data that the World Bank Institute in collaboration with the Inter-Parliamentary Union collected from 120 parliaments, Pelizzo and Stapenhurst show what tools are available to parliaments worldwide, which tools are more or less common, how oversight capacity can be estimated, how oversight capacity is related to other institutional and constitutional factors. In addition to discussing the conditions under which oversight capacity is greater, the authors perform some analyses to assess the policy implications of oversight capacity. Specifically, they look at the impact of oversight capacity on the quality of democracy and on the level of good governance.


Holding Power to Account

Holding Power to Account
Author: R. Mulgan
Publisher: Springer
Total Pages: 263
Release: 2003-10-22
Genre: Political Science
ISBN: 1403943834

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This book provides a general overview of accountability, a key concept in modern democratic governance. Richard Mulgan draws on examples and analyses from the United States and the United Kingdom as well as other 'Westminster' countries. Major topics discussed include the contrast between accountability in the public and private sectors, the effects of public management reforms on accountability, accountability for collective actions, accountability in networks and the limits of accountability.


Monitoring Government

Monitoring Government
Author: Paul Charles Light
Publisher: Brookings Institution Press
Total Pages: 296
Release: 1993-01-01
Genre: Political Science
ISBN: 9780815752554

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This volume offers the first systematic evaluation of the offices of inspector general (OIG) and examines the government-wide investment in the OIGs concept. Despite their increasingly prominent, often controversial, role in the internal oversight of government, very little is known about their institutional or operational problems.


Measuring Accountability in Public Governance Regimes

Measuring Accountability in Public Governance Regimes
Author: Ellen Rock
Publisher: Cambridge University Press
Total Pages: 313
Release: 2020-10-01
Genre: Law
ISBN: 1108882196

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Government accountability is generally accepted to be an essential feature of modern democratic society; while others might turn a blind eye to corruption and wrongdoing, those who value accountability would instead shine a bright light on it. In this context, it is common to hear claims of accountability 'deficit' (a particular mechanism or area is lacking in accountability) and 'overload' (a particular mechanism or area over-delivers on accountability). Despite the frequency of references to these concepts, their precise content remains undeveloped. This book offers an explanation, as well as a framework for future exploration, of these concepts. It highlights the difficulty of defining a benchmark that might be used to measure the amount of accountability in a particular situation, and also the challenge of mapping out accountability mechanisms as a system. While difficult, if accountability is indeed a foundational concept underpinning our system of government, there is merit in meeting these challenges head-on.


Higher Education Accountability

Higher Education Accountability
Author: Robert Kelchen
Publisher: JHU Press
Total Pages: 271
Release: 2018-02-27
Genre: Education
ISBN: 1421424738

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Beginning with the earliest efforts to regulate schools, the author reveals the rationale behind accountability and outlines the historical development of how US federal and state policies, accreditation practices, private-sector interests, and internal requirements have become so important to institutional success and survival


The Oxford Handbook Public Accountability

The Oxford Handbook Public Accountability
Author: M. A. P. Bovens
Publisher: Oxford Handbooks
Total Pages: 737
Release: 2014-04
Genre: Business & Economics
ISBN: 0199641250

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Drawing on the best scholars in the field from around the world, this handbook showcases conceptual and normative as well as the empirical approaches in public accountability studies.


Public Service Accountability

Public Service Accountability
Author: Peter Murphy
Publisher: Springer
Total Pages: 153
Release: 2018-07-17
Genre: Political Science
ISBN: 3319933841

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How we manage public services and hold them to account is critically important. Yet austerity, recent changes to accountability frameworks, and the loss of the Audit Commission have created a huge deficit in our understanding of how well services are delivered. The time is thus right to re-examine the state of our vital public services, as well as how we can make them more accountable. This book reopens the debate on what accountability means and provides unique insights into an increasingly complex organizational landscape. It presents a new and innovative way of evaluating public services that should be of use to academics and public servants alike. Synthesising empirical work across local government, health and social care, the police, and fire services, this book also explores the relationship between financial and performance accountability and makes the case for the need for a distinctive sense of public service accountability.