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

DOWNLOAD EBOOK

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.


Ten Steps to a Results-based Monitoring and Evaluation System

Ten Steps to a Results-based Monitoring and Evaluation System

Author: Jody Zall Kusek

Publisher: World Bank Publications

Published: 2004-06-15

Total Pages: 270

ISBN-13: 0821382896

DOWNLOAD EBOOK

An effective state is essential to achieving socio-economic and sustainable development. With the advent of globalization, there are growing pressures on governments and organizations around the world to be more responsive to the demands of internal and external stakeholders for good governance, accountability and transparency, greater development effectiveness, and delivery of tangible results. Governments, parliaments, citizens, the private sector, NGOs, civil society, international organizations and donors are among the stakeholders interested in better performance. As demands for greater accountability and real results have increased, there is an attendant need for enhanced results-based monitoring and evaluation of policies, programs, and projects. This Handbook provides a comprehensive ten-step model that will help guide development practitioners through the process of designing and building a results-based monitoring and evaluation system. These steps begin with a OC Readiness AssessmentOCO and take the practitioner through the design, management, and importantly, the sustainability of such systems. The Handbook describes each step in detail, the tasks needed to complete each one, and the tools available to help along the way."


Computerworld

Computerworld

Author:

Publisher:

Published: 1992-02-10

Total Pages: 118

ISBN-13:

DOWNLOAD EBOOK

For more than 40 years, Computerworld has been the leading source of technology news and information for IT influencers worldwide. Computerworld's award-winning Web site (Computerworld.com), twice-monthly publication, focused conference series and custom research form the hub of the world's largest global IT media network.


The Road to Results

The Road to Results

Author: Linda G. Morra-Imas

Publisher: World Bank Publications

Published: 2009

Total Pages: 611

ISBN-13: 0821379119

DOWNLOAD EBOOK

'The Road to Results: Designing and Conducting Effective Development Evaluations' presents concepts and procedures for evaluation in a development context. It provides procedures and examples on how to set up a monitoring and evaluation system, how to conduct participatory evaluations and do social mapping, and how to construct a "rigorous" quasi-experimental design to answer an impact question. The text begins with the context of development evaluation and how it arrived where it is today. It then discusses current issues driving development evaluation, such as the Millennium Development Goals and the move from simple project evaluations to the broader understandings of complex evaluations. The topics of implementing 'Results-based Measurement and Evaluation' and constructing a 'Theory of Change' are emphasized throughout the text. Next, the authors take the reader down 'the road to results, ' presenting procedures for evaluating projects, programs, and policies by using a 'Design Matrix' to help map the process. This road includes: determining the overall approach, formulating questions, selecting designs, developing data collection instruments, choosing a sampling strategy, and planning data analysis for qualitative, quantitative, and mixed method evaluations. The book also includes discussions on conducting complex evaluations, how to manage evaluations, how to present results, and ethical behavior--including principles, standards, and guidelines. The final chapter discusses the future of development evaluation. This comprehensive text is an essential tool for those involved in development evaluation.


Rising Above the Gathering Storm

Rising Above the Gathering Storm

Author: Institute of Medicine

Publisher: National Academies Press

Published: 2007-03-08

Total Pages: 590

ISBN-13: 0309100399

DOWNLOAD EBOOK

In a world where advanced knowledge is widespread and low-cost labor is readily available, U.S. advantages in the marketplace and in science and technology have begun to erode. A comprehensive and coordinated federal effort is urgently needed to bolster U.S. competitiveness and pre-eminence in these areas. This congressionally requested report by a pre-eminent committee makes four recommendations along with 20 implementation actions that federal policy-makers should take to create high-quality jobs and focus new science and technology efforts on meeting the nation's needs, especially in the area of clean, affordable energy: 1) Increase America's talent pool by vastly improving K-12 mathematics and science education; 2) Sustain and strengthen the nation's commitment to long-term basic research; 3) Develop, recruit, and retain top students, scientists, and engineers from both the U.S. and abroad; and 4) Ensure that the United States is the premier place in the world for innovation. Some actions will involve changing existing laws, while others will require financial support that would come from reallocating existing budgets or increasing them. Rising Above the Gathering Storm will be of great interest to federal and state government agencies, educators and schools, public decision makers, research sponsors, regulatory analysts, and scholars.


Research in Governmental and Nonprofit Accounting

Research in Governmental and Nonprofit Accounting

Author: Paul A. Copley

Publisher: Jai

Published: 2009

Total Pages: 375

ISBN-13: 9781848557604

DOWNLOAD EBOOK

"Research in Governmental and Nonprofit Accounting" is the only academic book dedicated exclusively to governmental and nonprofit accounting and reporting issues. The purpose of "Research in Governmental and Nonprofit Accounting" is to stimulate and report high-quality research on a wide range of governmental and nonprofit accounting topics. Volume 12 contains ten research manuscripts, presented in order of acceptance. In addition, the volume contains a monograph by Gordon and Khumawala. Describing varying theories of reporting by nonprofit organizations, this monograph is well suited for students studying accounting theory. Articles appearing in "Research in Governmental and Nonprofit Accounting" are unsolicited and subject to anonymous review.


Safety-I and Safety-II

Safety-I and Safety-II

Author: Erik Hollnagel

Publisher: CRC Press

Published: 2018-04-17

Total Pages: 158

ISBN-13: 1317059794

DOWNLOAD EBOOK

Safety has traditionally been defined as a condition where the number of adverse outcomes was as low as possible (Safety-I). From a Safety-I perspective, the purpose of safety management is to make sure that the number of accidents and incidents is kept as low as possible, or as low as is reasonably practicable. This means that safety management must start from the manifestations of the absence of safety and that - paradoxically - safety is measured by counting the number of cases where it fails rather than by the number of cases where it succeeds. This unavoidably leads to a reactive approach based on responding to what goes wrong or what is identified as a risk - as something that could go wrong. Focusing on what goes right, rather than on what goes wrong, changes the definition of safety from ’avoiding that something goes wrong’ to ’ensuring that everything goes right’. More precisely, Safety-II is the ability to succeed under varying conditions, so that the number of intended and acceptable outcomes is as high as possible. From a Safety-II perspective, the purpose of safety management is to ensure that as much as possible goes right, in the sense that everyday work achieves its objectives. This means that safety is managed by what it achieves (successes, things that go right), and that likewise it is measured by counting the number of cases where things go right. In order to do this, safety management cannot only be reactive, it must also be proactive. But it must be proactive with regard to how actions succeed, to everyday acceptable performance, rather than with regard to how they can fail, as traditional risk analysis does. This book analyses and explains the principles behind both approaches and uses this to consider the past and future of safety management practices. The analysis makes use of common examples and cases from domains such as aviation, nuclear power production, process management and health care. The final chapters explain the theoret