Government Auditing Standards - 2018 Revision
Government Auditing Standards - 2018 Revision

Author: United States Government Accountability Office

Publisher: Lulu.com

Published: 2019-03-24

Total Pages: 234

ISBN-13: 0359536395

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Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.

Standards for Internal Control in the Federal Government
Standards for Internal Control in the Federal Government

Author: United States Government Accountability Office

Publisher: Lulu.com

Published: 2019-03-24

Total Pages: 88

ISBN-13: 0359541828

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Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.

North Macedonia
North Macedonia

Author: International Monetary Fund. Fiscal Affairs Dept.

Publisher: International Monetary Fund

Published: 2022-07-11

Total Pages: 183

ISBN-13:

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This PEFA assessment provides a snapshot of the country’s PFM system performance in order to support the government in defining PFM reform priorities. The previous assessment was conducted in 2015, therefore the current assessment follows after the recommended time period between the two assessments. Furthermore, the scope and objectives of the reforms initiated and implemented in the intervening period makes tracking the change in the PFM system needed and meaningful. The assessment was conducted by the International Monetary Fund and the World Bank, with the Ministry of Finance and other relevant country institutions being the primary beneficiaries of the assessment.

Quality Assurance in Higher Education
Quality Assurance in Higher Education

Author: David Lim

Publisher: Taylor & Francis

Published: 2020-07-24

Total Pages: 186

ISBN-13: 1000113922

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This title was first published in 2001. Universities in developing countries have followed their counterparts in developed countries and adopted quality assurance to improve the quality of their activities. This text examines the wisdom of such a move when many of the conditions necessary for its success are not present. It concludes that quality assurance can be useful in developing countries because it shows how a university's seemingly disparate activities are related to one another to serve a common goal and how the quality of these can best be improved by using an integrated approach. Quality assurance also provides more focus and direction to the work of the traditional university system. However, it must be modified to suit the conditions prevailing in developing countries by being simple in design, modest in expectations and realistic in requirements.

Accountability in Higher Education
Accountability in Higher Education

Author: Bjorn Stensaker

Publisher: Routledge

Published: 2010-09-13

Total Pages: 331

ISBN-13: 1136932364

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The latest volume in the Routledge International Studies in Higher Education series, Accountability in Higher Education takes an in-depth look at accountability initiatives around the world. Various evaluations, reporting schemes, and indicator systems have been initiated both to inform the public about higher education performance and to help transform universities and colleges and improve their functioning. This edited collection provides a comparative analysis of the promises, perils and paradoxes of accountability, and the potential effect on power structures and higher education autonomy, trust and the legitimacy of the sector. Part I describes how accountability is perceived and understood in different regions of the world, identifies some of the most common elements in established accountability initiatives, especially related to quality assurance, and provides direction for possible future development. Part II focuses on responses to new demands for accountability at institutional, national and international levels, and provides practical guidance for handling accountability going forward, emphasizing the dynamic relationship between international development, government strategies and organizational change. This volume is a must-have resource for HE managers, administrators, policy makers, researchers, HE graduate students and those interested or involved with HE accountability practices.