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Government Performance Auditing
Government performance auditing focuses on improving how governments provide programs and services. While there is no one universally agreed upon definition, there are key definitions which capture the scope of government performance auditing. According to Government Auditing Standards, "Performance audits are defined as audits that provide findings or conclusions based on an evaluation of sufficient, appropriate evidence against criteria." Additionally, the International Organization of Supreme Audit Institutions defines performance auditing as "an independent examination of the efficiency and effectiveness of government undertakings, programs or organizations, with due regard to economy, and the aim of leading to improvements.'' Government performance auditing was developed in the late 1960s and shepherded by the United States Government Accountability Office, (the chief audit arm of the US federal government). Government performance auditing has since spread to Canada and I ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Government Auditing Standards
The Generally Accepted Government Auditing Standards (GAGAS), commonly referred to as the "Yellow Book", are produced in the United States by the Government Accountability Office (GAO). The standards apply to both financial and performance audits of government agencies. Five general standards are included: * Independence * Due care * Continuing professional education (CPE) 80 hours every 2 years, 24 hours directly related to government auditinghttps://www.gao.gov/assets/gao-18-568g.pdf * Supervision * Quality control The Yellow Book standards are used by auditors who examine the federal government, including the Government Accountability Office, various offices of inspectors general, and others. Many local government performance auditors also use the yellow book standards. In addition, CPA firms that perform local government financial audits that include an A-133 "single audit" must follow yellow book standards. In addition to financial audits, the Yellow Book standards cov ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
British Commonwealth
The Commonwealth of Nations, simply referred to as the Commonwealth, is a political association of 56 member states, the vast majority of which are former territories of the British Empire. The chief institutions of the organisation are the Commonwealth Secretariat, which focuses on intergovernmental aspects, and the Commonwealth Foundation, which focuses on non-governmental relations amongst member states. Numerous organisations are associated with and operate within the Commonwealth. The Commonwealth dates back to the first half of the 20th century with the decolonisation of the British Empire through increased self-governance of its territories. It was originally created as the British Commonwealth of Nations through the Balfour Declaration at the 1926 Imperial Conference, and formalised by the United Kingdom through the Statute of Westminster in 1931. The current Commonwealth of Nations was formally constituted by the London Declaration in 1949, which modernised the com ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Golden Fleece Award
The Golden Fleece Award (1975–1988) was a tongue-in-cheek award given to public officials in the United States for squandering public money. Its name is sardonically taken from the actual Order of the Golden Fleece, a prestigious chivalric award created in the late-15th Century. It is a play on the transitive verb ''fleece'', or charging excessively for goods or services. United States Senator William Proxmire, Democrat from Wisconsin, began to issue the Golden Fleece Award in 1975 in monthly press releases. ''The Washington Post'' referred to the award as "the most successful public relations device in politics today". Senator Robert Byrd of West Virginia, referred to the award as being "as much a part of the Senate as quorum calls and filibusters". Award William Proxmire, a United States Senator who represented the Democratic Party from Wisconsin, issued the award monthly from 1975 until 1988. He issued 168 Golden Fleece Awards. Though some members of the United S ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Performance Audit
Performance audit refers to an independent examination of a program, function, operation or the management systems and procedures of a governmental or non-profit entity to assess whether the entity is achieving economy, efficiency and effectiveness in the employment of available resources.Performance Auditing Definition (Feb 2014INTOSAI and GAO/ref> The examination is objective and systematic, generally using structured and professionally adopted methodologies. In most countries, performance audits of governmental activities are carried out by the external audit bodies at federal or state level. Many of these audit bodies have established guides for conducting performance audits which explain how performance audits are planned, conducted and its results reported. INTOSAI, the International Association of Supreme Audit Institutions, has published generally accepted principles of performance auditing in its implementation guidelines. In the United States, the standard for governmen ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
INTOSAI
The International Organization of Supreme Audit Institutions (INTOSAI) is an intergovernmental organization whose members are supreme audit institutions. Nearly every supreme audit institution in the world is a member of INTOSAI. Depending on the type of system used in their home country, the members of INTOSAI may be variously titled the Chief Financial Controller, the Office of the Comptroller General, the Office of the Auditor General, the Court of Accounts, or the Board of Audit. INTOSAI was founded in 1953 in Havana, Cuba. Thirty-four audit organizations formed the group originally and as of 2010 the current membership includes 193 institutions (188 national institutions, the European Court of Auditors and 4 associated members). The members of INTOSAI are the primary external auditors of the United Nations. The UN's General Assembly appoints the ''UN Board of Auditors'' (3 members appointed for 6 years) among the INTOSAI member representatives. INTOSAI holds a trien ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Emilio Fernandez Camus
{{disambiguation ...
Emilio may refer to: * Emilio Navaira, a Mexican-American singer often called "Emilio" * Emilio Piazza Memorial School, in Port Harcourt, Rivers State * Emilio (given name) * ''Emilio'' (film), a 2008 film by Kim Jorgensen See also * Emílio (other) * Emilios (other) Emilios, or Aimilios, (Greek: Αιμίλιος) is a variant of the given names Emil, Emilio and Emílio, and may refer to: *Aimilios Veakis, Greek actor * Aimilios Papathanasiou, Greek sailor *Emilios T. Harlaftis, Greek astrophysicist * Emilios ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Association Of Local Governments Auditors
Association may refer to: *Club (organization), an association of two or more people united by a common interest or goal *Trade association, an organization founded and funded by businesses that operate in a specific industry *Voluntary association, a body formed by individuals to accomplish a purpose, usually as volunteers Association in various fields of study *Association (archaeology), the close relationship between objects or contexts. *Association (astronomy), combined or co-added group of astronomical exposures * Association (chemistry) *Association (ecology), a type of ecological community *Genetic association, when one or more genotypes within a population co-occur * Association (object-oriented programming), defines a relationship between classes of objects *Association (psychology), a connection between two or more concepts in the mind or imagination *Association (statistics), a statistical relationship between two variables *File association, associates a file with a ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Ombudsman
An ombudsman (, also ,), ombud, ombuds, ombudswoman, ombudsperson or public advocate is an official who is usually appointed by the government or by parliament (usually with a significant degree of independence) to investigate complaints and attempt to resolve them, usually through recommendations (binding or not) or mediation. Ombudsmen sometimes also aim to identify systemic issues leading to poor service or breaches of people's rights. At the national level, most ombudsmen have a wide mandate to deal with the entire public sector, and sometimes also elements of the private sector (for example, contracted service providers). In some cases, there is a more restricted mandate, for example with particular sectors of society. More recent developments have included the creation of specialized children's ombudsmen. In some countries, an inspector general, citizen advocate or other official may have duties similar to those of a national ombudsman and may also be appointed by a le ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Comptroller And Auditor General
An auditor general, also known in some countries as a comptroller general or comptroller and auditor general, is a senior civil servant charged with improving government accountability by auditing and reporting on the government's operations. Frequently, the institution headed by the auditor general is a member of the International Organization of Supreme Audit Institutions (INTOSAI). Auditors general of governments * Auditor-General of Australia *Comptroller and Auditor General of Bangladesh *Auditor General of Canada **Auditor General of British Columbia **Auditor General of Newfoundland and Labrador **Auditor General of Ontario **Auditor General of Quebec * Auditor General of China * Supreme Audit Office (Czech Republic) * Auditor-General of Ghana * Director of Audit (Hong Kong) *Comptroller and Auditor General of India *Comptroller and Auditor General (Ireland) *Comptroller and Auditor General for Jersey * Office of the Auditor-General (Kenya) *Auditor General of Pakistan *A ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
International Organization Of Supreme Audit Institutions
The International Organization of Supreme Audit Institutions (INTOSAI) is an intergovernmental organization whose members are supreme audit institutions. Nearly every supreme audit institution in the world is a member of INTOSAI. Depending on the type of system used in their home country, the members of INTOSAI may be variously titled the Chief Financial Controller, the Office of the Comptroller General, the Office of the Auditor General, the Court of Accounts, or the Board of Audit. INTOSAI was founded in 1953 in Havana, Cuba. Thirty-four audit organizations formed the group originally and as of 2010 the current membership includes 193 institutions (188 national institutions, the European Court of Auditors and 4 associated members). The members of INTOSAI are the primary external auditors of the United Nations. The UN's General Assembly appoints the ''UN Board of Auditors'' (3 members appointed for 6 years) among the INTOSAI member representatives. INTOSAI holds a trien ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Municipal Infrastructure
Public works are a broad category of infrastructure projects, financed and constructed by the government, for recreational, employment, and health and safety uses in the greater community. They include public buildings ( municipal buildings, schools, and hospitals), transport infrastructure (roads, railroads, bridges, pipelines, canals, ports, and airports), public spaces ( public squares, parks, and beaches), public services (water supply and treatment, sewage treatment, electrical grid, and dams), and other, usually long-term, physical assets and facilities. Though often interchangeable with public infrastructure and public capital, public works does not necessarily carry an economic component, thereby being a broader term. Public works has been encouraged since antiquity. For example, the Roman emperor Nero encouraged the construction of various infrastructure projects during widespread deflation. Overview Public works is a multi-dimensional concept in economics and po ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
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