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Government performance auditing

Government performance auditing focuses on improving how governments provide programs and services. While there is no one universally agreed upon definition, there are key definitions which capture the scope of government performance auditing. According to Government Auditing Standards, "Performance audits are defined as audits that provide findings or conclusions based on an evaluation of sufficient, appropriate evidence against criteria." Additionally, the International Organization of Supreme Audit Institutions defines performance auditing as "an independent examination of the efficiency and effectiveness of government undertakings, programs or organizations, with due regard to economy, and the aim of leading to improvements. Government performance auditing was developed in the late 1960s and shepherded by the United States Government Accountability Office, the chief audit arm of the US federal government. Government performance auditing has since spread to Canada and Israel, and most American state governments, flourishing in other countries under the leardership of the International Organisation of Supreme Audit Institutions INTOSAI. In Canada the Auditor General of Canada has strongly advocated a similar approach to improve government at all levels. This complements other efforts in that country such as the FCM InfraGuide for best practice exchange of all routine municipal infrastructure management problems. In Israel, the State Comptroller, originally serving as in the role of the Comptroller and auditor general common through the British Commonwealth, has later assumed the functions of a Government Performance Auditor and of an Ombudsman


State Supreme Audit (Albania)

The State Supreme Audit is the highest institution of economic and financial control in the Republic of Albania. As an independent governing body it is subordinated only to the law and the constitution. Its mission is to contribute towards the good management of public finances, by conducting quality audits, reporting on the regularity and the effectiveness of the use of all state financial resources for the benefit of the state and its citizens.


Audit Board of Indonesia

The Audit Board of Indonesia is a high state body which is responsible for evaluation of management and accountability of state finances conducted by the central Government of Indonesia, local governments, Bank Indonesia, state-owned enterprises, the Public Service Board, and institutions or other entities which manage state finances.


Australian National Audit Office

The Australian National Audit Office is the national auditor for the Parliament of Australia and Government of Australia. It reports directly to the Australian Parliament via the Speaker of the House of Representatives and the President of the Senate. Administratively, the ANAO is located in the Prime Minister and Cabinet portfolio. The current Auditor-General of Australia is Grant Hehir.


Court of Audit of Belgium

The Court of Audit of Belgium is a Belgian governmental institution established by article 180 of the Belgian Constitution. The Court of Audit is a collateral body of the Belgian Federal Parliament and exerts external control on the budgetary, accounting and financial operations of the Federal State, the Communities, the Regions, the public service institutions and the provinces. The task of the Court of Audit is defined in its organic law of 29 October 1846. This law gives the Court of Audit a large independence and a wide autonomy to perform its missions. The Court of Audit carries out its tasks at its own initiative. The principle of general independence is a guarantee of objectivity and impartiality. The legislative assemblies can charge to charge the Court of Audit with specific missions of management analysis.


Board of Audit and Inspection

The Board of Audit and Inspection is a national organization headquartered in Seoul, South Korea. Its primary function is the audit and inspection of the accounts of state and administrative bodies.