Audit in a Democracy

Name: Audit in a Democracy | The Australian Model of Public Sector Audit and its Application to Emerging Markets
Brand: Routledge
Price: 55.49 EUR
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The Australian Model of Public Sector Audit and its Application to Emerging Markets

Paul Nicoll(Autor*in)

Routledge (Verlag)

1. Auflage

Erschienen am 5. Dezember 2016

252 Seiten

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Beschreibung

Exploring the role of public sector audit in emerging democracies and developing countries, this book provides an account of the relationship between the public sector auditor, the legislature and executive government. In particular, it introduces public sector audit's capacity to assess government agencies' compliance with the law and their management of taxpayer or internationally funded programs and services. The volume: c Explores the Australian model of public sector audit. c Provides a definition of a supreme Audit Institution (SAI) and the role and responsibilities of the public sector auditor. c Examines the authority necessary for the SAI to function effectively. c Discusses likely future reform of the SAI's legal framework. c Illustrates how audit can be used to strengthen democratic institutions in emerging market economies. It will be of use to researchers, academics and students interested in the critical issues surrounding audit in general and public sector audit in particular. It will also be a valuable guide to practitioners in this area.

Rezensionen / Stimmen

'Dr Paul Nicoll from the Australian National Audit Office has put together an extraordinary review of contemporary issues associated with Public Sector Auditing. The book will obviously be of great interest to those concerned with the elaboration and improvement of Public Sector Auditing in democratic nations from a policy, theoretical and practical perspective. Finally, the book makes a significant contribution to the academic literature on this important topic.' James Guthrie, University of Sydney, Australia 'Nicoll's book is a readable and thoughtful analysis, including helpful summaries at the end of each chapter and at the halfway point. The first half will certainly be of interest to those seeking an understanding of public sector audit in Australia. The second half will be of particular interest to practitioners in developing countries. From either perspective, this is a valuable contribution to the literature on state audit.' Public Administration

Audit in a Democracy

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