A model of accountability and performance audit by supreme audit institutions.
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A model of accountability and performance audit by supreme audit institutions.

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Published by University of Central England in Birmingham in Birmingham .
Written in English


Book details:

Edition Notes

Thesis (Ph.D) - University of Central England in Birmingham, 2001.

ContributionsUniversity of Central England in Birmingham.
The Physical Object
Paginationxiv, 476p. ;
Number of Pages476
ID Numbers
Open LibraryOL19005750M

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Supreme audit institutes (SAIs) are a key wa y of maintaining citizens' confidence in government performance as they can provide a thorough account of public expenditure (Percy, ). Supreme Audit Institutions (SAIs) have an important role in ensuring public sector accountability; their main activities being managing the audit of public sector entities’ financial statements and assessing probity/compliance, providing advice to parliamentary committees, and undertaking performance by: Supreme Audit Institutions (SAI) are important pillars of their national democratic systems and governance mechanisms and play an important role in enhancing public sector administration by emphasising the principles of transparency, accountability, governance and performance. performance audits conducted and how they are carried out. The maturity of public sector administration also impacts on the extent and nature of PAs that can be performed. According to International Standards of Supreme Audit Institutions (ISSAI) , an.

The paper analyses the complex concept and tools of performance audit. It explains the way companies or public institutions appraise their programs, functions, operations or the management systems. This article builds upon an earlier review of studies from the period –, published in: Van Loocke, E., Put, V. (), The impact of Performance Audits of SAIs: A Review of the Existing Evidence, and in: J. Lonsdale, P. Wilkins, T. Ling (eds.), Performance Auditing: Contributing to Accountability in Democratic Government: pp. 14). Performance audits in the public sector are conducted predominantly by the relevant supreme audit institutions of a country in conjunction with the in-house internal audit activities of their various public sector organisations. In-house internal auditors incorporate performance audits within their audit . Standards and of the International Organization of Supreme Audit Institutions [INTOSAI]). Performance Audit Objectives, Findings, and Findings Elements Performance auditing works with the same performance management concepts used by program managers and their principals to .

  Supreme audit institutions are key pillars of accountability and good governance. They are important actors on the national level, as well as in the international development discourse. This volume of essays highlights the current international discussion on supreme audit institutions, and it furnishes the reader with a wealth of information. Supreme audit institutions (SAIs) are the lead public sector audit organisation in a country. Their principle task is to examine whether public funds are spent economically, efficiently and effectively in compliance with existing rules and regulations and in line with national priorities. Supreme Audit Institutions (SAIs) oversee the management of public finances. Broadly, they operate within one of three established institutional models (Westminster, Judicial or Board). Traditionally, the role of SAIs has been seen as promoting public sector transparency and accountability within a wider climate of good governance. As the programs and commitment of the government have become more complex and specialized, the roles played by a wide range of accountability institutions has become more prominent. The most important of these are the independent national audit offices which have emerged to review the finances and performance of far- flung government agents in meeting public objectives.