000			01206cam a22002894a 4500
999			_c19133 _d19133
001			12803323
005			20180315192143.0
008			020605s2001 nyu b 000 0 eng
010			_a 2002282861
020			_a1887464689
040			_aDLC _cBiblioteca CIESS _bspa _dgvzj
042			_apcc
050	0	0	_aJF1525.E8 _bG673 2001
082			_221 _a351 _bG673 2001
245	0	0	_aGovernance in the public sector _ba governing body perspective : international public sector study _cIFAC Public Sector Committee
260			_aNew York _bInternational Federation of Accountants _cc2001
300			_avi, 85 p. _c28 cm.
440			_aStudy _v13 _911118
500			_aCover title. Study (International Federation of Accountants. Public Sector Committee) ;
504			_aBibliografía p. 83-85.
505	0		_aI 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.
650		0	_aAdministración Pública _xAspectos éticos y morales _911119
650		0	_aAdministrative agencies _xAuditing. _911120
650		0	_aResponsabilidad social empresarial _911121
710	2		_aInternational Federation of Accountants. _bPublic Sector Committee. _911122
856			_uhttp://www1.worldbank.org/publicsector/pe/befa05/Study_13_Governance.pdf _zDisponible PDF 1561
906			_a7 _bcbc _corignew _d2 _encip _f20 _gy-gencatlg
942			_2ddc _cREC