Government Performance Auditing

	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 the US 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.'' History 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 ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu]
	Government Auditing Standards The Generally Accepted Government Auditing Standards (GAGAS), commonly referred to as the "Yellow Book", are produced in the United States by the Government Accountability Office (GAO). The standards apply to both financial and performance audits of government agencies. Five general standards are included: * Independence * Due care * Continuing professional education (CPE) 80 hours every 2 years, 24 hours directly related to government auditing * Supervision * Quality control Quality control (QC) is a process by which entities review the quality of all factors involved in production. ISO 9000 defines quality control as "a part of quality management focused on fulfilling quality requirements". This approach plac ... The Yellow Book standards are used by auditors who examine the federal government, including the Government Accountability Office, various offices of inspectors general, and others. Many local government performance auditors also use the yellow book sta ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu]
	Comptroller And Auditor General An auditor general, also known in some countries as a comptroller general or comptroller and auditor general, is a senior civil servant charged with improving government accountability by auditing and reporting on the government's operations. Frequently, the institution headed by the auditor general is a member of the International Organization of Supreme Audit Institutions (INTOSAI). Auditors general of governments Africa * Auditor-General of Ghana * Office of the Auditor-General (Kenya) * Auditor-General (South Africa) Americas * Auditor General of Canada Auditor General of Alberta Auditor General of British Columbia Auditor General of New Brunswick Auditor General of Manitoba Auditor General of Newfoundland and Labrador Auditor General of Nova Scotia Auditor General of Ontario Auditor General of Prince Edward Island Auditor General of Quebec Provincial Auditor of Saskatchewan * Comptroller General of the United States Asia / Pacific * ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu]
	Performance Audit Performance audit refers to an independent examination of a program, function, operation or the management systems and procedures of a governmental or non-profit entity to assess whether the entity is achieving economy, efficiency and effectiveness in the employment of available resources.Performance Auditing Definition (Feb 2014INTOSAI and GAO/ref> The examination is objective and systematic, generally using structured and professionally adopted methodologies. In most countries, performance audits of governmental activities are carried out by the external audit bodies at federal or state level. Many of these audit bodies have established guides for conducting performance audits which explain how performance audits are planned, conducted and its results reported. INTOSAI, the International Association of Supreme Audit Institutions, has published generally accepted principles of performance auditing in its implementation guidelines. In the United States, the standard for governmen ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu]
	Supreme Audit Institution A supreme audit institution is an independent national-level institution which conducts audits of government activities. Most supreme audit institutions are established in their country's constitution, and their mandate is further refined in national legislation. Supreme audit institutions play an important role in providing oversight and accountability in a country by monitoring the use of public funds and reviewing the quality and accuracy of government financial reporting. They also contribute to anti-corruption efforts. Depending on the country, a supreme audit institution may be called a court of audit (common in Europe and its former colonies), auditor-general (common in the Anglosphere) or the board of audit (in some Asian countries). Nearly every supreme audit institution in the world is a member of the International Organization of Supreme Audit Institutions, which works to establish and disseminate international standards and good practices. In some countries, such as w ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu]
	INTOSAI The International Organization of Supreme Audit Institutions (INTOSAI) is an intergovernmental organization whose members are supreme audit institutions. Nearly every supreme audit institution in the world is a member of INTOSAI. Depending on the type of system used in their home country, the members of INTOSAI may be variously titled the Chief Financial Controller, the Office of the Comptroller General, the Office of the Auditor General, the Court of Accounts, or the Board of Audit. INTOSAI holds a triennial conference entitled the International Congress of Supreme Audit Institutions (INCOSAI). It publishes the quarterly '' International Journal of Government Auditing'' and publishes guidelines and international standards on auditing. History INTOSAI was founded in 1953 in Havana, Cuba. Thirty-four audit organizations formed the group originally and as of 2010 the current membership includes 193 institutions (188 national institutions, the European Court of Auditors and 4 a ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu]
	Emilio Fernandez Camus Emilio may refer to: * Emilio Navaira, a Mexican-American singer often called "Emilio" * Emilio (given name) * ''Emilio'' (film), a 2008 film by Kim Jorgensen See also * Emílio (other) Emílio is a variant of the given names Emil, Emilio and Emilios, and may refer to: * Emílio Garrastazu Médici, Brazilian politician * Emílio Peixe, Brazilian footballer * Emílio Lino, Portuguese fencer * Emílio da Silva, footballer Emíli ... Emilios (other) {{disambiguation ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu]
	Association Of Local Governments Auditors Association may refer to: Club (organization), an association of two or more people united by a common interest or goal Trade association, an organization founded and funded by businesses that operate in a specific industry Voluntary association, a body formed by individuals to accomplish a purpose, usually as volunteers Non profit association, a body formed by individuals to accomplish a purpose without any profit interest Collaboration, the act of working together Association in various fields of study Association (archaeology), the close relationship between objects or contexts. * Association (astronomy), combined or co-added group of astronomical exposures Association (chemistry) Association (ecology), a type of ecological community Genetic association, when one or more genotypes within a population co-occur Association (object-oriented programming), defines a relationship between classes of objects Association (psychology), a connection between two or more concep ... [...More Info...] [...Related Items...] OR:* [Wikipedia] [Google] [Baidu]
picture info	Ombudsman An ombudsman ( , also ) is a government employee who investigates and tries to resolve complaints, usually through recommendations (binding or not) or mediation. They are usually appointed by the government or by parliament (often with a significant degree of independence). Ombudsmen also aim to identify systemic issues leading to poor service or breaches of people's rights. At the national level, most ombudsmen have a wide mandate to deal with the entire public sector, and sometimes also elements of the private sector (for example, contracted service providers). In some cases, there is a more restricted mandate to a certain sector of society. More recent developments have included the creation of specialized children's ombudsmen. In some countries, an inspector general, citizen advocate or other official may have duties similar to those of a national ombudsman and may also be appointed by a legislature. Below the national level, an ombudsman may be appointed by a state, lo ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu]
picture info	British Commonwealth The Commonwealth of Nations, often referred to as the British Commonwealth or simply the Commonwealth, is an international association of 56 member states, the vast majority of which are former territories of the British Empire The British Empire comprised the dominions, Crown colony, colonies, protectorates, League of Nations mandate, mandates, and other Dependent territory, territories ruled or administered by the United Kingdom and its predecessor states. It bega ... from which it developed. They are connected through their English in the Commonwealth of Nations, use of the English language and cultural and historical ties. The chief institutions of the organisation are the Commonwealth Secretariat, which focuses on intergovernmental relations, and the Commonwealth Foundation, which focuses on non-governmental relations between member nations. Numerous List of Commonwealth organisations, organisations are associated with and operate within the Commonwealth. The Com ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu]
picture info	Municipal Infrastructure Public works are a broad category of infrastructure projects, financed and government procurement, procured by a government body for recreational, employment, and health and safety uses in the greater community. They include public buildings (City and town halls, municipal buildings, schools, and hospitals), transport infrastructure (roads, railroads, bridges, Pipeline transport, pipelines, canals, ports, and airports), public spaces (public squares, parks, and beaches), public services (Water supply network, water supply and Water purification, treatment, sewage treatment, electrical grid, and dams), environmental protection (source water protection, drinking water protection, soil erosion reduction, habitat restoration, wildlife habitat preservation, preservation and restoration of forests and wetlands) and other, usually long-term, physical assets and Building, facilities. Though often interchangeable with public infrastructure and public capital, public works does not necess ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu]
	International Organization Of Supreme Audit Institutions The International Organization of Supreme Audit Institutions (INTOSAI) is an intergovernmental organization whose members are supreme audit institutions. Nearly every supreme audit institution in the world is a member of INTOSAI. Depending on the type of system used in their home country, the members of INTOSAI may be variously titled the Chief Financial Controller, the Office of the Comptroller General, the Office of the Auditor General, the Court of Accounts, or the Board of Audit. INTOSAI holds a triennial conference entitled the International Congress of Supreme Audit Institutions (INCOSAI). It publishes the quarterly '' International Journal of Government Auditing'' and publishes guidelines and international standards on auditing. History INTOSAI was founded in 1953 in Havana, Cuba. Thirty-four audit organizations formed the group originally and as of 2010 the current membership includes 193 institutions (188 national institutions, the European Court of Auditors and 4 a ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu]
	Best Practice Exchange A best practice is a method or technique that has been generally accepted as superior to alternatives because it tends to produce superior results. Best practices are used to achieve quality as an alternative to mandatory standards. Best practices can be based on self-assessment or benchmarking. Best practice is a feature of accredited management standards such as ISO 9000 and ISO 14001. Some consulting firms specialize in the area of best practice and offer ready-made templates to standardize business process documentation. Sometimes a best practice is not applicable or is inappropriate for a particular organization's needs. A key strategic talent required when applying best practice to organizations is the ability to balance the unique qualities of an organization with the practices that it has in common with others. Good operating practice is a strategic management term. More specific uses of the term include good agricultural practices, good manufacturing practice, good labor ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu]