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Performance Auditing


Performance Auditing
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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.



Environmental Performance Auditing In The Public Sector


Environmental Performance Auditing In The Public Sector
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Author : Awadhesh Prasad
language : en
Publisher: Routledge Explorations in Environmental Studies
Release Date : 2018

Environmental Performance Auditing In The Public Sector written by Awadhesh Prasad and has been published by Routledge Explorations in Environmental Studies this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018 with Environmental auditing categories.


Introduction -- Environmental performance auditing -- Global trends in environmental performance auditing -- Current practices in environmental performance auditing -- Environmental performance auditing in three countries -- Challenges and barriers -- Perspectives and prospects -- Appendix: A methods for evidence collection



Performance Auditing


Performance Auditing
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Author : Ronell B. Raaum
language : en
Publisher: Institute of Internal Auditors Research Foundation Institute
Release Date : 2009

Performance Auditing written by Ronell B. Raaum and has been published by Institute of Internal Auditors Research Foundation Institute this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Auditing categories.




Performance Auditing Of Public Sector Property Contracts


Performance Auditing Of Public Sector Property Contracts
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Author : Lori Keating
language : en
Publisher: CRC Press
Release Date : 2016-05-13

Performance Auditing Of Public Sector Property Contracts written by Lori Keating and has been published by CRC Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-05-13 with Law categories.


PPP/PFI contracts often share a number of features: they run over a very long period of time; they are conceived without a complete understanding of how requirements may change and despite the rhetoric they tend to create a context where dispute and litigation rather than partnership are the norm. In this environment, effective auditing is essential to ensure that projects are delivering what the end-user requires. Audits are both a public sector right, and a matter of good management sense. Performance Auditing of Public Sector Property Contracts is a practical guide to performance auditing for public sector property managers with a series of guidelines for auditors of public sector property contracts. The book concentrates on Facilities Management contracts. Lori Keating explains the basis for the process; how to retain balance, independence and rigour and how to audit intangible performance measures and other tricky areas. The book follows an audit process from commencement to conclusion, and contains a discussion of factors that contribute to the success of any audit. It is essential reading for public sector auditors, PPP project managers and contractors.



Performance Auditing


Performance Auditing
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Author : Jeanne Prinsloo
language : en
Publisher:
Release Date : 2011

Performance Auditing written by Jeanne Prinsloo and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Administrative agencies categories.




Environmental Performance Auditing In The Public Sector


Environmental Performance Auditing In The Public Sector
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Author : Awadhesh Prasad
language : en
Publisher: Routledge
Release Date : 2018-06-14

Environmental Performance Auditing In The Public Sector written by Awadhesh Prasad and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-06-14 with Business & Economics categories.


Environment and sustainable development challenges are a matter of global concern. Trillions of dollars of mostly public money are invested every year in domestic and international policies and programs to address these challenges. The effectiveness of these policies and programs is critical to environmental sustainability. Performance audits that examine the effectiveness of governmental policies and programs heavily influence their implementation. Despite this, performance auditing in the environment field has received very little academic attention. This book takes a closer look at performance auditing of public sector environmental policies and programs. It examines trends in global environmental performance auditing; and how it is currently practiced drawing on a global survey and case studies from Canada, India and Australia. In doing so, it identifies issues and challenges faced by Supreme Audit Institutions in undertaking these performance audits. This book will be of interest to students, scholars and practitioners of sustainable development, environmental auditing and public sector auditing as well as to donor organisations engaged in these areas.



Improving Healthcare Quality In Europe Characteristics Effectiveness And Implementation Of Different Strategies


Improving Healthcare Quality In Europe Characteristics Effectiveness And Implementation Of Different Strategies
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2019-10-17

Improving Healthcare Quality In Europe Characteristics Effectiveness And Implementation Of Different Strategies written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-10-17 with categories.


This volume, developed by the Observatory together with OECD, provides an overall conceptual framework for understanding and applying strategies aimed at improving quality of care. Crucially, it summarizes available evidence on different quality strategies and provides recommendations for their implementation. This book is intended to help policy-makers to understand concepts of quality and to support them to evaluate single strategies and combinations of strategies.



Performance Audit And Risk


Performance Audit And Risk
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Author : Muh. Rum
language : en
Publisher: TOHAR MEDIA
Release Date : 2023-08-16

Performance Audit And Risk written by Muh. Rum and has been published by TOHAR MEDIA this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-08-16 with Business & Economics categories.




Wiley Federal Government Auditing


Wiley Federal Government Auditing
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Author : Edward F. Kearney
language : en
Publisher: John Wiley & Sons
Release Date : 2013-06-18

Wiley Federal Government Auditing written by Edward F. Kearney and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-06-18 with Business & Economics categories.


The most practical, authoritative guide to Federal Government auditing Now in its second edition, Wiley Federal Government Auditing is authored by four CPAs who are partners at Kearney & Company, a CPA firm that specializes in providing auditing, accounting, and information technology services to the Federal Government. This single-source reference provides you with up-to-date information on applicable laws, regulations, and audit standards. Created for both professionals and others performing Federal Government audits, this guide condenses the abundant, complex criteria for Federal Government auditing into concise, accessible topics you'll refer to frequently and presents: An easy-to-navigate format that allows you to find needed information quickly Detailed guidance on what, why, how, and by whom Federal audits should be made Discussion on internal control over Federal financial reporting Recent developments in auditing standards Federal financial statements, budgeting, accounting, and more Coverage of the scope and work required in an audit of Federal departments and agencies Examples of Federal audits Separate chapters devoted to auditing and evaluating Federal IT systems; performance audits; procurement and contract audits; and grant audits Written in a non-technical style and complete with helpful exhibits, this guide is a "go-to" reference for government auditors, Inspectors General, public accountants, military comptrollers, legislators, state and local government auditors, budget offices, financial managers, and financial analysts. The content also applies to contractors and grantees, universities, and other nonprofits and organizations that have repeated financial dealings with the Federal Government.



Police Auditing Standards And Applications 2nd Ed


Police Auditing Standards And Applications 2nd Ed
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Author : Jiao, Allan Y.
language : en
Publisher: Charles C Thomas Publisher
Release Date : 2015-06-30

Police Auditing Standards And Applications 2nd Ed written by Jiao, Allan Y. and has been published by Charles C Thomas Publisher this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-06-30 with Business & Economics categories.


Police auditing merits the attention of both practitioners and academicians for two primary reasons. First, police auditing meets the need of police administrators to know about the economy, efficiency, and effectiveness of their organization and operations. Second, it provides an important mechanism for the public and its elected officials to fulfill their oversight responsibilities. This book provides a comprehensive examination of theories, standards, procedures, applications, and evaluations of police audits to allow the reader to obtain a detailed understanding of different aspects and types of police audits and apply the principles of auditing and data collection to various police programs. The book is readable for different audiences as it provides a review of police auditing along with discussions of planned change and incorporates standards and procedures in police auditing into social scientific research process and methods. The book is aimed at three types of readers. First, it provides police executives and managers with a timely and necessary understanding of police auditing as they conduct budget reviews and organizational diagnoses. Second, it serves as a valuable source of information for auditors and researchers who are either charged with the responsibility to perform police audits directly or engaged in evaluating audited police programs. Third, students in criminal justice programs will benefit from this book in courses that address research methods and police accountability issues.