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Audit In A Democracy


Audit In A Democracy
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Audit In A Democracy


Audit In A Democracy
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Author : Paul Nicoll
language : en
Publisher: Routledge
Release Date : 2016-12-05

Audit In A Democracy written by Paul Nicoll and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-12-05 with Law categories.


Exploring the role of public sector audit in emerging democracies and developing countries, this book provides an account of the relationship between the public sector auditor, the legislature and executive government. In particular, it introduces public sector audit's capacity to assess government agencies' compliance with the law and their management of taxpayer or internationally funded programs and services. The volume: ¢ Explores the Australian model of public sector audit. ¢ Provides a definition of a supreme Audit Institution (SAI) and the role and responsibilities of the public sector auditor. ¢ Examines the authority necessary for the SAI to function effectively. ¢ Discusses likely future reform of the SAI's legal framework. ¢ Illustrates how audit can be used to strengthen democratic institutions in emerging market economies. It will be of use to researchers, academics and students interested in the critical issues surrounding audit in general and public sector audit in particular. It will also be a valuable guide to practitioners in this area.



Performance Auditing


Performance Auditing
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Author : Jeremy Lonsdale
language : en
Publisher: Edward Elgar Publishing
Release Date : 2011-01-01

Performance Auditing written by Jeremy Lonsdale and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-01-01 with Business & Economics categories.


'It is time, 15 years on from the coining of the "Audit Explosion", to re-appraise the growth of new forms of auditing. As we move into what might be called "Auditing in Austerity" this book gives us that overview. An extremely well-informed team of authors has been assembled to deliver a comparative analysis that successfully mixes "insider" and "outsider" perspectives. This should be required reading, not just for auditors and their academic hangers-on, but for the wider audience of those interested in contemporary developments in democratic accountability and policymaking.' – Christopher Pollitt, Catholic University of Leuven, Belgium 'This book fills an important gap in the market. At a time when governments around the world face the largest deficits in decades, there is a strong need to reduce public expenditures whilst ensuring greater value for money from public services. This book addresses these concerns and many more. Each of the chapter authors is a senior practitioner and/or an academic who specialises in performance auditing and accountability in modern complex democracies. They explore the nature of the concepts which underlie current practice; set out a variety of institutional structures and processes, and identify the limits of both theory and practice. These make this a book of considerable significance and one which makes an important contribution to our understanding of the democratic process. This is not a narrowly-focused book only of interest to those who specialise in performance auditing. Given the richness of its analysis and the fine-grained understanding of institutions and processes, it has much to say to students of public administration, management and policy analysis. I am confident that this will rapidly become the standard reference for those who are interested in performance auditing.' – Peter M. Jackson AcSS, University of Leicester, UK 'What a good read. Insightful and challenging. It is likely to incite a lot of discussion on the wide-ranging views from the very well-informed and qualified contributors, not least from those who actually have to implement the findings and recommendations of performance audit reports. The focus is rightly on accountability for performance not only in achieving government program objectives in an economic, efficient and effective manner, but also on the audit institutions themselves. It should be welcomed by the public sector and particularly by the parliamentary institutions concerned with achieving accountability for government performance.' – Pat Barrett AO, Australian National University and former Australian Auditor-General (1995–2005) 'This book is a much welcome tonic for public administration. It is one of the few books that explicitly focus on how audit institutions carry out their performance auditing responsibilities. While auditors will likely read this, the authors have geared the book to a broader readership, including public managers who are often the subject of performance audits.' – From the foreword by Paul Posner, George Mason University, US This state-of-the-art book examines the development of performance audit, drawing on the experience in a number of different countries, including the United Kingdom, the United States, Australia, the Netherlands, and Belgium. The expert contributors identify the trajectory of performance audit, examine how it is conducted and consider what it is contributing to effective government. They conclude that, in the face of new challenges, performance auditors should focus both on their core responsibilities to ensure accountability, and continue to develop more insightful and sophisticated approaches to enable them to assess the growing complexity of the delivery of public services. By doing so, they can continue to play a valuable role in democratic accountability. Providing an up-to-date overview and discussion of performance audit, this highly topical book will appeal to all those working within audit, academics working in the fields of public management and public administration, as well practitioners in and close to state audit institutions. Members of Parliament, evaluators, internal auditors, researchers, policy analysts and consultants will also find this book invaluable.



Making Accountability Work


Making Accountability Work
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Author : Marie-Louise Bemelmans-Videc
language : en
Publisher: Routledge
Release Date : 2017-12-02

Making Accountability Work written by Marie-Louise Bemelmans-Videc and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-12-02 with Political Science categories.


"Like honesty and clean water, """"accountability"""" is invariably seen as a good thing. Conversely, the absence of accountability is associated with most of the greatest abuses in human history. Accountability is thus closely linked with the exercise of power and the legitimacy of policies and those pursuing them. This book looks at the role of evaluation and of audit as key elements in democratic accountability processes. The contributors explore the apparent paradox of there being more accountability-related activities today than ever before, at the same time as much public debate laments what is seen as a lack of actual accountability. Such a situation raises a number of questions: Is there a need for different approaches to establishing accountability or can current arrangements be modified to make them more effective? Are present practices part of the problem and are they preventing a mature debate about performance improvement taking place? How can systems awash with performance information ensure that at least some of it makes sense to a wide range of potential users? How is it that greater accountability and transparency can so quickly have become associated with concerns about perverse incentives and be seen by some as a costly burden? The volume includes detailed case studies and synthesizes up-to-date research evidence drawn from very different governmental systems, ending with practical advice for those involved in the accountability processes. In doing so, it attempts to address both conceptual ambiguities about the notion of """"accountability"""" and the practical uncertainties over its implications for democratic government. This book is aimed at serious people who think about trends in the use of evaluation and audit in seeking to hold governments accountable for their actions and performance."



Democratic Audit


Democratic Audit
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Author : David Beetham
language : en
Publisher:
Release Date : 1993

Democratic Audit written by David Beetham and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 with Democracy categories.




Report From The Democratic Audit Of Sweden 1999


Report From The Democratic Audit Of Sweden 1999
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Author :
language : en
Publisher:
Release Date : 1999

Report From The Democratic Audit Of Sweden 1999 written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999 with Democracy categories.




The Uk S Changing Democracy


The Uk S Changing Democracy
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Author : Patrick Dunleavy
language : en
Publisher: LSE Press
Release Date : 2018-11-01

The Uk S Changing Democracy written by Patrick Dunleavy and has been published by LSE Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-11-01 with Political Science categories.


The UK’s Changing Democracy presents a uniquely democratic perspective on all aspects of UK politics, at the centre in Westminster and Whitehall, and in all the devolved nations. The 2016 referendum vote to leave the EU marked a turning point in the UK’s political system. In the previous two decades, the country had undergone a series of democratic reforms, during which it seemed to evolve into a more typical European liberal democracy. The establishment of a Supreme Court, adoption of the Human Rights Act, Scottish, Welsh and Northern Irish devolution, proportional electoral systems, executive mayors and the growth in multi-party competition all marked profound changes to the British political tradition. Brexit may now bring some of these developments to a juddering halt. The UK’s previous ‘exceptionalism’ from European patterns looks certain to continue indefinitely. ‘Taking back control’ of regulations, trade, immigration and much more is the biggest change in UK governance for half a century. It has already produced enduring crises for the party system, Parliament and the core executive, with uniquely contested governance over critical issues, and a rapidly changing political landscape. Other recent trends are no less fast-moving, such as the revival of two-party dominance in England, the re-creation of some mass membership parties and the disruptive challenges of social media. In this context, an in-depth assessment of the quality of the UK’s democracy is essential. Each of the 2018 Democratic Audit’s 37 short chapters starts with clear criteria for what democracy requires in that part of the nation’s political life and outlines key recent developments before a SWOT analysis (of strengths, weaknesses, opportunities and threats) crystallises the current situation. A small number of core issues are then explored in more depth. Set against the global rise of debased semi-democracies, the book’s approach returns our focus firmly to the big issues around the quality and sustainability of the UK’s liberal democracy.



Political Power And Democratic Control In Britain


Political Power And Democratic Control In Britain
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Author : David Beetham
language : en
Publisher: Routledge
Release Date : 2002-09-11

Political Power And Democratic Control In Britain written by David Beetham and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002-09-11 with Political Science categories.


Democratic Institutions and Practices is the second study carried out under the Democratic Audit of the UK. This volume explores the formal institutions and processes of the liberal democratic state: including the executive, elections, parliament and the civil service.



Democracy Under Blair


Democracy Under Blair
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Author : David Beetham
language : en
Publisher:
Release Date : 2002

Democracy Under Blair written by David Beetham and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with Political Science categories.


Democracy Under Blair offers a full picture of democratic life in the UK, looking beyond the state, elections and formal democratic arrangements to social and economic rights, the role of the media, corruption and the UK's international record.



The Democratic Audit Of The United Kingdon


The Democratic Audit Of The United Kingdon
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Author : David Beetham
language : en
Publisher:
Release Date : 1993

The Democratic Audit Of The United Kingdon written by David Beetham and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 with categories.




A Democratic Audit Of The European Union


A Democratic Audit Of The European Union
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Author : C. Lord
language : en
Publisher: Springer
Release Date : 2003-11-30

A Democratic Audit Of The European Union written by C. Lord and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-11-30 with Political Science categories.


A Democratic Audit of the European Union provides a systematic assessment of democracy in the EU against clearly defined criteria. Christopher Lord offers a double challenge to generalizations about a democratic deficit in the EU. On the one hand, it shows that standards of democratic performance in the EU may vary across Union institutions and decision-making processes. On the other hand, it shows that they can vary across key dimensions of democratic governance, including citizenship, rights, participation, representation, responsiveness, transparency and accountability.