Governance in the public sector a governing body perspective : international public sector study IFAC Public Sector Committee
Tipo de material: TextoSeries Study ; 13Detalles de publicación: New York International Federation of Accountants c2001Descripción: vi, 85 p. 28 cmISBN:- 1887464689
- 21 351 G673 2001
- JF1525.E8 G673 2001
Biblioteca actual | Biblioteca de origen | Signatura | Copia número | Estado | Fecha de vencimiento | Código de barras | Reserva de ítems |
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BIBLIOTECA CIESS Acervo Digital | BIBLIOTECA CIESS Acervo Digital | 351 G673 2001 | 1 | Disponible | PDF1561 |
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.