651 Search Results for Auditing in the Public Sector
Auditing function has undergone several transformations from the periods when it was simply a function of giving opinion but also to an error where auditors are looked upon to offer advisory roles. The auditors should therefore advice the government Continue Reading...
Retrieved at http://unpan1.un.org/intradoc/groups/public/documents/EROPA/UNPAN014284.pdf. Accessed on 30 May, 2005
Pearson Des. 2000. "Contemporary Issues in Public Sector Accountability: New Challenges for Accountability." 22 January. Retrieved at Continue Reading...
It relies on the vision of the state you choose to subscribe and it depends upon the costs and benefits of a few highly imperfect social institutions: market trends and the public sector. (Bovaird, Loffler, 2003, p. 25) The public sector is a ubiqui Continue Reading...
Management Account in the Public Sector and Management Accounting in the Private Sector: A Comparative Review
The late 20th and early 21st centuries have brought increasing change to almost every country in the world, Australia included. Globalism d Continue Reading...
Public Policy in Local Government
In a general setting, the public policy is understood as a set of regulations implemented by the state in order to manage a specific issue within the parameters imposed by the current legislations. In a different fo Continue Reading...
(Nicoll, 2005)
IV. MIXED ECONOMY
The work of Nicoll (2005) relates that the economy of Australia is one that is mixed "with separate audit legislation for the public and private sectors." The Auditor-General audits both private and public entities Continue Reading...
Audit Quality and Agency Theory
Auditors have existed since the 1300's and for most of that time, their role remained the same. Auditors were the life-line of governments and businesses, helping establishments maximize profit and efficiency, the ben Continue Reading...
Public Administration in Brazil
PUBLIC ADMINSTRATION IN BRAZIL
The grassroots and rural development happen to be the main concern and responsibility of any responsive government in a political system. This because the power of political participati Continue Reading...
" (Bissessar, nd) the evidence showed, however "that the choice of 'new' methods of management had become a regional fad. Indeed the universality of NPM could not be disputed." (Bissessar, nd) New Public Management had been introduced in many countri Continue Reading...
This role is in response to clients' demands for a single trustworthy individual or firm to meet all of their financial needs. However, accountants are restricted from providing these services to clients whose financial statements they also prepare. Continue Reading...
Profession of Auditing
Evaluation of the Profession:
The profession of accounting has undergone vast changes over the years, and the traditional accountant concerned himself or herself only with recording the financial transactions of individuals, Continue Reading...
Accounting
International Accounting and Auditing Standards
International public sector accounting standards (IPSAS) are developed and put forth by the International Public Sector Accounting Standards Board of the International Federation of Account Continue Reading...
Lessons from Ethical Violations in Public AccountingPublic accounting is a field faced with ethical issues similar to any area of practice. Unethical practices in accounting are often motivated by management greed, incentives, bonus, management press Continue Reading...
232).
In the final purpose of accountability, where the goal is to enhance the learning capacity and effectiveness of the executive branch, we should realize that what needs to happen in this situation is that public authorities act on feedback abo Continue Reading...
States reported over seventeen billion in DSH payments and just over fourteen billion in non-DSH supplemental payments during fiscal year 2010, but state reporting of non-DSH supplemental payments separately from regular payments was incomplete, so Continue Reading...
As they can use this mechanism to: protect themselves and not directly reveal this information to the general public. ("Mortgage Mess, n.d.)
A good example of this can be seen with New Century Financial during: the 2004 and 2005 audits. In this sit Continue Reading...
Public Relations
So what is a business? A business is an organization that operates to generate profits, usually for its owners. Those owners may be a private individual or individuals, a group of individuals who form a partnership, or a wider group Continue Reading...
This suspicion seems to have become more prevalent in the wake of the collapse of the dot-com sector and Enron. Long-term investors polled about earnings accuracy for companies in 1990 and 2000 indicated that trust in the audit process had slightly Continue Reading...
3. Changes in structure.
In order to facilitate the above needs and requirements that are envisaged for the police services, the government has introduced a policy with regards to the structure of the police services. This is related to the view tha Continue Reading...
This leads to the inability to compare financial statements reliably with each other (Seay & Ford, 2010). A second concern is that the income statement will reflect increased volatility due to fair market writeups or writedowns. The third concer Continue Reading...
Her salary should logically be more than what Public Relations Department pays normally to an Administrative Assistant. Such changes would increase the morale of the staff members and they would be more inclined to working harder and more efficientl Continue Reading...
Accounting and the Public Interest:
The accounting profession is not only an integral aspect of the society but it also plays a critical role in the nation and the corporate sector. As a result, this profession is expected to serve or contribute tow Continue Reading...
Auditing
We are living in times of continuous change that thrives on information. Information is the cornerstone of the financial construct of organizations. Information and access thereto drives the success of organizations in present times. The w Continue Reading...
Fixed assets are assets and property that cannot be easily converted into cash. The public sector deals with those that mainly involve expense, whilst the private sector deals with tangible property such as machinery, factory buildings, and large co Continue Reading...
audit committee characteristics affect firm performance in Saudi Arabia?
What are audit committees?
Many studies have been carried out to demonstrate the manner in which audit committees reports affect the overall performance of companies in Saudi Continue Reading...
US General Accounting Office & National State Auditors Association. "Management Planning Guide for Information Systems Security Auditing." Issued 10 December 2011. Retrieved from http://www.gao.gov/special.pubs/managementpln.pdf
This source is Continue Reading...
Misrepresentation, 2010:
Duty and public notice in the UK, PLC
The audited financial statement prepared by Bumble & Co, on behalf of Horizon PLC 'made public' the performance of the corporation: reporting earnings of £10 million. Where pu Continue Reading...
Outsourcing Process Analysis
Outsourcing Weapons Registration in West Australia
Licensing Services Division
West Australia Police
Encl.
This paper will examine the practicality and mechanics of outsourcing the weapons registration of the West Au Continue Reading...
Texas Tribune: Key Challenges That Pose a Threat to the Proposed Growth Plan
The Texas Tribune is an Austin-based, member-supported, not-for-profit organization that commits itself to informing Texans and engaging with them about statewide issues, p Continue Reading...
Global Risks
Climate change is something affecting all countries, with particular relevance to low-lying coastal regions. Island nations in the Indian Ocean, for example, and the dozens of nations in the Caribbean are at risk of inundation not just f Continue Reading...
Denhardt & Denhardt report that "one aspect of compensation policy that has received substantial attention over the years is the comparability of wages and salaries in the public and private sectors. Efforts to make such comparisons are similar Continue Reading...
New Technology That Can Improve the Veteran Benefits Administration Performance And Improve Efficiency
Introduction
The use of artificial intelligence (AI) in public administration is a concept that is growing around the world. As Dhasarathy, Jain an Continue Reading...
An occasion in which a public sector leader acted in an unethical manner was when he unquestioningly accepted a potentially damaging organizational culture that he inherited from the previous administration. The leader did not stop to consider that t Continue Reading...
People in the company were not attentive to the amount of loans that were delinquent, who should be allowed to borrow, and how many people were making deposits. Banks like these do not realize the amount of loss they can create without properly regu Continue Reading...
public budgeting comparisons of the federal, state and local budget distributions. This thesis will be focused on whether or not the increased budget allocations for transportation in the federal, state and local government will enhance travel secur Continue Reading...
Internal Control Analysis
Publicly owned and operated businesses have always been flashed an evil eye of suspicion by many corners of society but the depth and breadth of the scrutiny now bestowed is not a higher pitch than ever, and for two major r Continue Reading...