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Role of the Auditor General in Public Accountability

Some Issues

This research seeks to examine the issue of lack of staff resources within the office of the Auditor-General of NSW, with reference to the Australian Audit Office (AAO). In particular, the lack of staff resources and the implications given the changes which have occurred sine the 1970Ís, when efficiency audit responsibilities were introduced into the public accounting sector auditing, are examined. The present responsibilities to conduct not only regularity/compliance audits but also efficiency audits, coupled with the increasing complexities within the public sector, have placed significant pressure upon the staff resources within the offices of the Auditor's-General. The intention of the research is to provide empirical evidence of these changes on the utilization of staff resources. The Auditor General now, has responsibility for the conduct of firstly, regularity/compliance audits, which are required by mandate and, secondly, efficiency audits, which are left to the discretion of the Auditor-General. The latter are expected because these audits result in more achievements in the process of accountability via special reports to the Parliament. With these changes many problems have been identified. These include: increased workloads due to the wider charter accompanied by less relative resources, loss of staff resources to the private sector and other government departments, the ambiguous relationship between the Auditor-General and the executive government. The executive government is a client of the Auditor-General's, but also determines funding levels, lack of public awareness of the importance of government auditing, little agreement with what efficiency auditing actually means, as this is not defined by the Act. Restraints placed upon the Auditor-General by the government, by way of budgets, are not designed to restrain the independence of the Auditor-General, but do so in reality.

Central to the value of assurances provided by the Auditor-General is `independence' in relation to both the Parliament and the Executive. The chain of accountability flows through the management of public sector entities, Ministers, ...

Peradaban komunikasi politik

potret manusia Indonesia

Issues on political communication, violence; free press, journalistic ethics, etc. in Indonesia; collected articles.

kehidupan beragama Islam khususnya di Indonesia akibat industrialisasi . Tapi , kekhawatiran itu tidak boleh menyebabkan kelengahan kita atas ancaman teknologi komunikasi . Kelengahan terhadap ancaman teknologi komunikasi , bukan saja ...

Our Common Journey

A Pioneering Approach to Cooperative Environmental Management

"Our Common Journey is an insider account told through dozens of candid interviews with leading business and environmental experts around the world. De Jongh's co-author, Sean Captain, provides an American perspective and renders the concepts fully accessible to an English-speaking audience, making the book a global guide to a sustainable planet."--Jacket.

De Jongh's co-author, Sean Captain, provides an American perspective and renders the concepts fully accessible to an English-speaking audience, making the book a global guide to a sustainable planet."--Jacket.

Somali-English, English-Somali Dictionary and Phrasebook

This book is very helpful for travelers to Somalia. Included in the book are vocabulary sections, a phrasebook, pronunciation, and a brief outline of the language's grammar rules and information on local culture.

This book is very helpful for travelers to Somalia. Included in the book are vocabulary sections, a phrasebook, pronunciation, and a brief outline of the language's grammar rules and information on local culture.