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Audit in the therapy professions: some constraints on progress.

Robinson, S
Fonte: PubMed Publicador: PubMed
Tipo: Artigo de Revista Científica
Publicado em /12/1996 Português
Relevância na Pesquisa
36.25%
AIMS: To ascertain views about constraints on the progress of audit experienced by members of four of the therapy professions: physiotherapy, occupational therapy, speech and language therapy, and clinical psychology. METHODS: Interviews in six health service sites with a history of audit in these professions. 62 interviews were held with members of the four professions and 60 with other personnel with relevant involvement. Five main themes emerged as the constraints on progress: resources; expertise; relations between groups; organisational structures; and overall planning of audit activities. RESULTS: Concerns about resources focused on lack of time, insufficient finance, and lack of access to appropriate systems of information technology. Insufficient expertise was identified as a major constraint on progress. Guidance on designing instruments for collection of data was the main concern, but help with writing proposals, specifying and keeping to objectives, analysing data, and writing reports was also required. Although sources of guidance were sometimes available, more commonly this was not the case. Several aspects of relations between groups were reported as constraining the progress of audit. These included support and commitment...

Sri Lanka - Public Sector Accounting and Auditing : A Comparison to International Standards

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
36.21%
This assessment of public sector accounting and auditing is generally meant to assist with the implementation o f more effective Public Financial Management (PFM) through better quality accounting and public audit processes in Sri Lanka. Following the introduction, and chapters on public sector accounting and auditing, Annex A explains the methodology used for the study. Annex B provides a summary of accounting and auditing standards referred to in this study. Annex C and D provide Sri Lanka accounting and auditing legislation, respectively. Lastly, Annex E includes a description of the benefits of accrual accounting.

Financing of Panchayati Raj Institutions in World Bank-Financed Operations

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
36.23%
The Government of India (GOI) is committed to strengthening Panchayati Raj Institutions (PRI) with a concerted effort to integrate and secure a central role for the village to district-level governments in World Bank-financed operations. The World Bank is actively seeking ways of achieving a greater degree of internal coherence between Bank-financed operations and consistency with the GOI approach to decentralization. With these objectives as backdrop, the report financing of panchayati raj institutions in World Bank-financed operations provides advice to World Bank task teams and clients for designing appropriate fiduciary mechanisms for PRI financing, ones that are consistent with the GOI constitutional framework and comply with World Bank operational policies and procedures. The report uses findings from a mapping exercise of ongoing Bank-financed operations in Panchayati Raj Institutions, analyzing the public financial management and accountability (PFMA) and procurement arrangements to determine what has or has not worked well and whether any can be replicated or mainstreamed. The report also covers the efficiency issues of panchayati raj institutions dealing with multiple financing sources with a resulting heavyload of reporting requirements; the extent to which existing PRI systems are being utilized or could have been utilized...

An Empirical Analysis of the Global Audit Market: International Financial Reporting Standards-Related Changes and Differences within the Big 4 Global Networks

Riccardi, William, III
Fonte: FIU Digital Commons Publicador: FIU Digital Commons
Tipo: Artigo de Revista Científica Formato: application/pdf
Português
Relevância na Pesquisa
36.23%
Ongoing debates within the professional and academic communities have raised a number of questions specific to the international audit market. This dissertation consists of three related essays that address such issues. First, I examine whether the propensity to switch between auditors of different sizes (i.e., Big 4 versus non-Big 4) changes as adoption of International Financial Reporting Standards (IFRS) becomes a more common phenomenon, arguing that smaller auditors have an opportunity to invest in necessary skills and training needed to enter this market. Findings suggest that clients are relatively less (more) likely to switch to (away from) a Big 4 auditor if the client’s adoption of IFRS occurs in more recent years. In the second essay, I draw on these inferences and test whether the change in audit fees in the year of IFRS adoption changes over time. As the market becomes less concentrated, larger auditors becomes less able to demand a premium for their services. Consistent with my arguments, results suggest that the change in audit service fees declines over time, although this effect seems concentrated among the Big 4. I also find that this effect is partially attributable to a differential effect of the auditors’ experience in pricing audit services related to IFRS based on the period in which adoption occurs. The results of these two essays offer important implications to policy debates on the costs and benefits of IFRS adoption. In the third essay...

Why budget accountability fails? The elusive links between parliaments and audit agencies in the oversight of the budget

SANTISO,CARLOS
Fonte: Editora 34 Publicador: Editora 34
Tipo: Artigo de Revista Científica Formato: text/html
Publicado em 01/09/2015 Português
Relevância na Pesquisa
46.19%
ABSTRACTParliaments and audit agencies have critical and complementary roles in the oversight of the budget and the enforcement of government accountability. Yet, the nexus between parliaments and audit agencies is one of the weakest links in the accountability chain, generating an accountability gap in the budget process. This articles analyses the interactions between parliaments and audit agencies in the oversight of government finances during the latter stages of the budget process. Using proxies to evaluate the quality of those linkages, such as the follow-up to audit findings and the discharge of government, it shows important dysfunctions in the interactions between parliaments and audit agencies due to a combination of technical capacity constraints and political economy disincentives. It suggests that the effective functioning of the system of checks and balances in public budgeting critically hinges on the agility of the linkages between accountability institutions. As such, the failure of budget accountability is due to systemic dysfunctions in the systems of accountability, rather than the failure of an individual accountability institution acting in isolation. In addition, the effectiveness of the horizontal accountability architecture depends on the political economy incentives shaping the budget process...

Report on the Observance of Standards and Codes on Accounting and Auditing Update; Georgia

World Bank Group
Fonte: World Bank, Vienna Publicador: World Bank, Vienna
Tipo: Report; Economic & Sector Work; Economic & Sector Work :: Accounting and Auditing Assessment
Português
Relevância na Pesquisa
36.25%
Reports on the Observance of Standards and Codes (ROSC) Accounting and Auditing (AA) assess accounting and auditing practices in participating countries. They form part of a World Bank and International Monetary Fund joint initiative to review the quality of implementation of twelve internationally recognized core standards relevant to economic stability and private and financial sector development (the ROSC Program). Since its inception in 2000, the ROSC AA program has concluded evaluations of the AA environment in more than one hundred countries around the world. ROSC AA reports have been produced for all countries of the Europe and Central Asia Region, except Russia. This report covers the accounting, audit, and financial reporting frameworks as a whole, paying particular attention to the financial sector, state owned enterprises, SMEs and audit regulation - key areas that are important in the current economic context of Georgia. With respect to SOEs, the report focuses on the existing requirements...

Effectiveness of public sector audit reports in Indonesia (preceeding and following audit reform)

Dwiputrianti, Septiana
Fonte: Universidade Nacional da Austrália Publicador: Universidade Nacional da Austrália
Tipo: Thesis (PhD); Doctor of Philosophy (PhD)
Português
Relevância na Pesquisa
46.29%
This research aims to enrich the existing literature on public administration, public accountability and public sector auditing. The research was undertaken through a comprehensive examination of the quality of information in the audit reports of the Indonesian State Audit Institution (Badan Pemeriksa Keuangan or BPK) with comparisons made between pre audit reform (1945-2000) and post audit reform (2001-2009). The study also evaluates the factors influencing the effectiveness and ineffectiveness of BPK audit information. To achieve these purposes, two main research questions were the focus of the study: How is the quality of information in BPK audit reports before and after audit reform? What are the key factors influencing the effectiveness and ineffectiveness of information in BPK audit reports? Data were collected through triangulation of observations, documentation, questionnaires and personal interviews. Purposive sampling and snowball techniques were applied in this study. The respondents and key informants engaged in this study were:(i) BPK auditors, Board members and managers;(ii) members of both central and regional Parliaments;(iii) public sector officials (auditees) at both the central and local level; and (iv)academics...

The enactment of auditability: Developing value for money (VFM) Audit practice in the State of Victoria

Dahanayake, Sunil J.
Fonte: Universidade Nacional da Austrália Publicador: Universidade Nacional da Austrália
Tipo: Thesis (PhD); Doctor of Philosophy (PhD)
Português
Relevância na Pesquisa
36.31%
Recent literature has highlighted the importance of examining the practices of auditing. However, most of the focus of previous literature has been on front stage elements, such as the audit reports and annual reports. Relatively little attention has been paid to backstage elements, such as the audit methodologies and strategic planning processes that underpin the performance of auditability. Power (1996, 1997, 2003b), Khalifa et al. (2007) and Robson et al. (2007) argue that it is necessary to understand both the audit context and the audit methodologies that underpin audit practice in order to understand how auditability is constructed. This thesis examines how regimes of auditability associated with the value for money (VFM) audit are created and enacted and focuses on the key elements of the VFM audit process namely: audit methodologies, strategic planning process and audit environment with three research questions. The three research questions addressed in this study are: how are VFM audit methodologies developed; how does the role of VFM audit methodology, as reflected by VFM audit process, change over time; how is VFM audit enacted through the strategic planning process. These research questions are explored in the context of the Victorian Auditor-General’s Office (VAGO) between 1982 and 2007. The construction of auditability is theorised by applying the concepts of framing and overflowing (Goffman 1959...

Public Financial Managment in Aceh : Measuring Financial Management Performance in Aceh's Local Governments; Pengelolaan Keuangan Ppublik di Aceh : Mengukur Kinerja Pemerintah Daerah di Aceh

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Public Expenditure Review; Economic & Sector Work
Português
Relevância na Pesquisa
36.26%
This economic report holds that capacity in financial management varies widely across local governments in Aceh. While some local governments achieve reasonable outcomes in financial management capacity, others are lagging far behind. Capacity in key aspects of financial management also varies within individual local governments. Average outcomes indicate particular weaknesses in accounting and reporting, cash management and external audit.

Pakistan : Public Sector Accounting and Auditing, A Comparison to International Standards

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Other Financial Accountability Study; Economic & Sector Work
Português
Relevância na Pesquisa
36.24%
This assessment of public sector accounting and auditing is generally meant to help implement more effective public financial management (PFM) through better quality accounting and public audit processes in Pakistan and to provide greater stimulus for more cost-effective outcomes of government spending. More specific objectives are (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common, strongly-founded, knowledge as to where local practices stand against the internationally developed norms of financial reporting and auditing; (b) to assess the prevailing variances; (c) to chart paths for improving the accordance with international standards; and (d) to provide a continuing basis for measuring improvements.

Bangladesh : Public Sector Accounting and Auditing, A Comparison to International Standards

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Other Financial Accountability Study; Economic & Sector Work
Português
Relevância na Pesquisa
36.22%
This assessment of public sector accounting and auditing for Bangladesh is meant generally to help implement more effective Public Financial Management (PFM) through better quality accounting and public audit processes in Bangladesh and to provide greater stimulus for more cost effective outcomes of government spending. More specific objectives are (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common well-founded knowledge as to where local practices stand against the internationally developed norms of financial reporting and auditing; (b) to assess prevailing variances; (c) to chart paths for improving the accordance with international standards; and (d) to provide a continuing basis for measuring improvements.

Ukraine : Public Financial Management Performance Report

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
36.26%
Improvements to the Public Financial Management (PFM) systems in Ukraine, introduced over the last decade, have contributed to improved fiscal management at an aggregate level and helped Ukraine to maintain budget discipline during a period of serious economic and political disturbance in 2008-9. A well established and transparent budget process, a strong centralized Treasury system and improved tax collection provided the foundations for this relatively good performance. Ukraine has a well established budget process that allows for orderly consultations with line ministries and with the legislature. Political events that took place during the period under review resulted in a significant delay in legislative approval of the budget in 2010 that accounts for the lower score compared to 2005. In 2011 budget preparation is back on track. The 2010 budget code which came into effect in the current financial year promises some further strengthening of the links between policy and the budget. Previously government prepared medium term fiscal forecasts...

Province of Buenos Aires, Republic of Argentina : Public Financial Management Assessment; Argentina - Provincia de Buenos Aires : evaluación de la gestión de las finanzaspúblicas

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
36.28%
The assessment for the Province of Buenos Aires was prepared jointly by the Ministry of Finance of the Province of Buenos Aires and the World Bank (WB) on the basis of findings from missions. It seeks to: (i) provide the provincial government with a reference tool for dialogue and action to strengthen their public financial management systems; (ii) assess the province's PFM systems and identify and address their main fiduciary issues, as well as their impact on the implementation of World Bank operations; and (iii) contribute in a broader sense to the dialogue between the Bank and Argentina's national and provincial authorities regarding fiduciary portfolio management and reliance on the country's systems. The assessment was prepared based on the findings of missions that visited Argentina in the period 2006-2009 and is based on 2006 to 2008 fiscal years. It was completed with a closing mission and workshop that took place in La Plata, on June 25, 2012 to incorporate the provincial government comments in the final version.

Ghana - 2007 External Review of Public Financial Management : Volume 1. Main Report

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Public Expenditure Review; Economic & Sector Work
Português
Relevância na Pesquisa
36.33%
The 2007 External Review of Public Financial Management (ERPFM) is the fourth in a series of annual assessments by the development agencies that contribute to the Multi-Donor budgetary support in Ghana. The 2007 ERPFM review has four main findings: 1) the progress in strengthening the Public Financial Management (PFM) system has been commendable. 2) In order to address the drivers of additional public spending in 2006 and 2007 as well as increase the effectiveness of public investment, attention now should focus on high return actions, such as: (i) completing the implementation of the Integrated Personnel and Payroll Database (IPDD2) and other measures aimed at reasserting control over the wage bill; (ii) ensuring continued reduction in energy subsidies through alignment of tariffs with current market conditions, including the international oil market prices; and (iii) the building of capacity to prepare, appraise and implement large infrastructure projects, especially now that the Government is preparing for a major infrastructure investment drive. 3) A strong foundation has been laid for open...

Nepal : Public Sector Accounting and Auditing, A Comparison to International Standards

World Bank
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Economic & Sector Work; Economic & Sector Work :: Accounting and Auditing Assessment (ROSC)
Português
Relevância na Pesquisa
36.27%
This assessment of public sector accounting and auditing in Nepal is intended to assist with the implementation of more effective public financial management (PFM) through better quality accounting and public audit processes. It is intended to provide greater stimulus for more cost-effective outcomes of government spending. The specific objectives are (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common well-based knowledge as to where local practices stand in accordance with the internationally developed standards of fi nancial reporting and audit; (b) to assess the prevailing variances; (c) to chart paths to reduce the variances; and (d) to provide a continuing basis for measuring improvements.

Sri Lanka : Public Sector Accounting and Auditing, A Comparison to International Standards

World Bank
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Economic & Sector Work; Economic & Sector Work :: Accounting and Auditing Assessment (ROSC)
Português
Relevância na Pesquisa
36.28%
This assessment of public sector accounting and auditing is generally meant to assist with the implementation of more effective Public Financial Management (PFM) through better quality accounting and public audit processes in Sri Lanka. It is intended to provide greater stimulus for more cost-effective outcomes of government spending. The specific objectives are (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common strongly founded knowledge as to where local practices stand in accordance with the internationally developed standards of financial reporting and audit; (b) to assess the prevailing variances; (c) to chart paths to reduce those variances; and (d) to provide a continuing basis for measuring improvements.

Bhutan : Public Sector Accounting and Auditing, A Comparison to International Standards

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work; Economic & Sector Work :: Accounting and Auditing Assessment (ROSC)
Português
Relevância na Pesquisa
36.26%
The objectives of this report are: (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common well-founded knowledge as to where local practices stand in accordance with the internationally developed standards of financial reporting and audit; (b) to assess the prevailing variances; (c) to chart paths to reduce the variances; and (d) to provide a continuing basis for measuring improvements. The analysis in this report has been conducted in light of the strong measures being taken in the Kingdom of Bhutan to reform the accounting and auditing processes. The report addresses several issues such as: adopting international accounting standards in major public enterprises; implementing professional leadership in accounting and financial management; implementing a fully integrated, computerized government accounting system; drafting new acts on public financial management and combating corruption; strengthening the Royal Institute of Management (RIM); and providing training for finance...

Afghanistan - Public Sector Accounting and Auditing : A Comparison to International Standards

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Other Financial Accountability Study; Economic & Sector Work
Português
Relevância na Pesquisa
36.23%
This assessment of public sector accounting and auditing is generally meant to help implement more effective public financial management (PFM) through better quality accounting and public audit processes in Afghanistan and to provide greater stimulus for more cost-effective outcomes of government spending. More specific objectives are (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common firmly based knowledge as to where local practices stand in accordance with international standards of financial reporting and auditing; (b) to assess the prevailing variances; (c) to chart paths for improving the accordance with international standards; and (d) to provide a continuing basis for measuring improvements. The study has taken the international standards as axiomatic with any acceptable options incorporated in the standards. The study has not assessed whether the country should adopt a limited version of the standards, as the processes of developing the standards have already considered any acceptable options that can be incorporated into the text of the standards...

Peru : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
36.3%
This Country Financial Accountability Assessment (CFAA) report, looks exclusively at Peru's public sector financial accountability arrangements, and, its primary aim is to assess strengths, and weaknesses, as they relate to the use of Bank funds, particularly under non-investment lending operations. It reviews the legislative framework, relevant to the current reporting environment; the application of appropriate accounting standards, and reporting format, competency of financial staff, and independent review of financial operations and reports, and, the adequacy of financial management, as implied in financial accountability, comprising cash management, planning, control, and supervision of financial operations. Findings and conclusions on the fiduciary framework shows that, as shown by the independent verification of the integrity function assigned under the law to the Supreme Audit Institution (Contraloria General de la Republica - CGR), is undermined by the Executive, through limited funding of its program...

Using audit to improve senior house officer training.

Johansen, A.
Fonte: BMJ Group Publicador: BMJ Group
Tipo: Artigo de Revista Científica
Publicado em /12/1997 Português
Relevância na Pesquisa
36.24%
The British Geriatrics Society has described 16 training objectives for senior house officers (SHOs) in geriatric medicine. We have developed these into an audit standard, and in a controlled trial we consider the effectiveness of audit as a means of monitoring and improving SHO training. SHOs from three hospitals were sent a questionnaire asking about the adequacy of formal and informal training for each objective; there was a response rate of 87%. Results were presented at an audit meeting in one hospital, inadequacies of training identified and the hospital's programme of teaching modified appropriately. Two control hospitals remained unaware of the audit findings and were therefore unable to modify their training programmes. Re-audit at six months completed the audit cycle; the control hospitals showing no change between the two audits. In the intervention hospital the adequacy of training over the 16 objectives improved from 59% at first audit to 73% at re-audit. The initial audit had highlighted three target objectives as needing special attention; here the improvement from 38% to 69% was even more impressive, and statistically significant at p < 0.05 on chi 2 test. Thus, although a questionnaire approach is inevitably subjective and affected by SHO satisfaction...