A History Of British National Audit
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A History Of British National Audit
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Author : David Dewar
language : en
Publisher: Oxford University Press
Release Date : 2017
A History Of British National Audit written by David Dewar and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with Business & Economics categories.
The core theme of the book is the importance of an independent state audit to ensure that the Executive is held accountable to Parliament. Instilling effective financial control and accountability for the use of public funds and the proper conduct of public business has been an incremental process that has taken centuries. This book provides a detailed history of the forces and personalities involved in the development of public sector audit, including the battles which extended well into the 20th century to establish a public sector audit that was constitutionally and in practice independent from the influence and control of the Executive. It identifies key themes that have emerged and re-emerged in these developments, and the challenges and obstacles faced and overcome over the years to arrive at today's modern audit framework and to establish current principles and practice in accountability to Parliament and the public. The book charts the movement of public sector audit from a focus on the presentation and accuracy of accounts to the introduction of the added dimension of ensuring that funds are spent only for purposes approved by Parliament and that resources have been used efficiently, effectively and with economy. It explores the seminal relationships of the NAO and its predecessors with the Treasury, spending departments and the Public Accounts Committee; and it deals with the impact of major changes still taking place in the objectives, management and delivery of government programmes and services, including the growing involvement of outside agencies and the private sector. The book reviews the NAO's current achievements, continuing challenges, developments in the range and nature of its work, and future priorities. Importantly, it provides an authoritative source of reference for professionals and academics, while remaining accessible to readers with a more general interest in the developments and issues examined.
Review Of The National Audit Office S Corporate Governance
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Author : Great Britain: Parliament: House of Commons: Public Accounts Commission
language : en
Publisher: The Stationery Office
Release Date : 2008-02-11
Review Of The National Audit Office S Corporate Governance written by Great Britain: Parliament: House of Commons: Public Accounts Commission and has been published by The Stationery Office this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-02-11 with Business & Economics categories.
This report presents John Tiner's "Review of the National Audit Office's corporate governance". The head of the National Audit Office, the Comptroller and Auditor General (C&AG), is an Officer of the House of Commons appointed by the Queen, and is completely independent of Government and enjoys complete discretion over the discharge of his functions. The current C&AG has put in place a number of governance processes, but in their effectiveness these fall short of what is currently best practice. The NAO must remain independent, but work within systems of governance that are consistent with best practice, and follow relevant auditing and professional standards. The main proposals are: (1) the NAO should be formed as a body corporate with a governing board comprising a majority of independent non executive directors. Its main functions should be to set the strategy of the Office, support and oversee the work of the C&AG, ensure the Office conducts its business in an economic, efficient and effective way and satisfy itself that the systems of governance and internal controls operate effectively and to the highest standards. (2) The Chief Executive (the C&AG) should have complete personal discretion as to the audit judgements he reaches and the presentation of those judgements to the Public Accounts Committee and other committees of Parliament as may be necessary. (3) Both the Chairman and Chief Executive of the NAO Board would be appointed by the Queen on a motion from the House of Commons. The Chairman and the other non-executives should be appointed for a term of 3 years renewable once. The Chief Executive should be appointed for a fixed term of 8 years which cannot be renewed.
Financial Auditing And Reporting
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Author : Great Britain. National Audit Office
language : en
Publisher:
Release Date : 2000
Financial Auditing And Reporting written by Great Britain. National Audit Office and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with Finance, Public categories.
Auditing Standards
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Author :
language : en
Publisher:
Release Date : 1997
Auditing Standards written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997 with Auditing categories.
Sets out the auditing standards by which the British National Audit Office is governed.
Audit Accountability And Government
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Author : Fidelma White
language : en
Publisher: Oxford University Press
Release Date : 1999
Audit Accountability And Government written by Fidelma White and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999 with Business & Economics categories.
This text explains the constitutional purpose and significance of audit, and aspects of accountability in the British system of government. It suggests that audit delivers managerial accountability. It explains the basic concepts of accounting and audit, and sets audit in its historical context.
A History Of Auditing
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Author : Derek Matthews
language : en
Publisher: Routledge
Release Date : 2006-09-27
A History Of Auditing written by Derek Matthews and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-09-27 with Business & Economics categories.
This book explores the history of the audit process in Britain, demonstrating that the characteristic features of the auditing industry are a diversity in practice based largely on the different types of clients the auditors serve.
Financial Auditing And Reporting
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Author : National Audit Office Staff
language : en
Publisher:
Release Date : 2003
Financial Auditing And Reporting written by National Audit Office Staff and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with categories.
The Comptroller and Auditor General is Parliament's independent auditor who examines and certifies the accounts of government departments, executive agencies, and other organisations. This report summarises the results of financial audit work undertaken by the National Audit Office from February 2002 to January 2003 and considers regarding: financial management and reporting; resource accounting and resource-based Parliamentary Supply; corporate governance; audits of revenue receipts and public debt and reserves.
The Audit Of War
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Author : Correlli Barnett
language : en
Publisher:
Release Date : 1986
The Audit Of War written by Correlli Barnett and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1986 with Education categories.
"In The Audit of War Correlli Barnett places Britain's decline since the Second World War in a startling new perspective. He shows that Britain's wartime industrial performance, far from marking a supreme achievement of national genius and effort, was in reality characterised by all the classic symptoms of the 'British disease'--incompetent management, obstructive trade unions, restrictive practices, wildcat strikes, old-fashioned plant, chronic shortages of skilled personnel, and appalling weaknesses in the newest technologies"--Book jacket.
National Audit Office Main Supply Estimate 2010 2011
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Author : Great Britain. Parliament. House of Commons. Public Accounts Commission
language : en
Publisher:
Release Date : 2010-06-21
National Audit Office Main Supply Estimate 2010 2011 written by Great Britain. Parliament. House of Commons. Public Accounts Commission and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-06-21 with categories.
National Audit Office main supply Estimate 2010-2011
National Audit Office Estimates For 1999 2000
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Author : Great Britain. Parliament. House of Commons. Committee of Public Accounts
language : en
Publisher:
Release Date : 1999
National Audit Office Estimates For 1999 2000 written by Great Britain. Parliament. House of Commons. Committee of Public Accounts and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999 with categories.