Cover title. Study (International Federation of Accountants. Public Sector Committee) ;

Bibliografía p. 83-85.

I Introduction. Scope of the Study — the Public Sector Context. 2: An Overview of the Accountability Arrangements in the Public Sector. Overall Responsibility to Determine the Governance Framework. Oversight Function of the Legislature Contrasted with the Executive Function of Government. Independent Assurance Function of External Auditors. Setting Accounting Standards and Monitoring Compliance. Standard-Setting Arrangements. 3 Principles of Governance. 4: Recommendations on Governance. Standards of Behavior Leadership. Codes of Conduct . Objectivity, Integrity and Honesty. Organizational Structures and Processes. Statutory Accountability. Accountability for Public Money. Communication with Stakeholders. Roles and Responsibilities. Control. Risk Management. Internal Audit. Audit Committees. Internal Control. Budgeting, Financial Management and Staff Training. External Reporting. Annual Reporting. Use of Appropriate Accounting Standards. Performance Measures. External Audit. 5 Standards of Behavior.