Audit Profile: The Application of Comprehensive Auditing in New Zealand
Article Abstract:
The public sector auditing system in New Zealand is similar to that of Britain, Canada, and Australia as it is based on the Westminister type of parliamentary government. Its independence is upheld. The ties with the private sector are significant as the majority of the staff are chartered accountants. The Treasury and Audit Office is legislatively mandated through the Public Finance Act of 1977, which states that it is to annually audit financial statements, review financial management, and examine effectiveness and efficiency. The CARE philosophy - Control, Attest and Authority, Reporting, and Effectiveness and Efficiency, is the backbone of its integrated approach. In practice, a preliminary fact- finding survey is undertaken, which may identify major management problems to be communicated. Further audit planning is then determined. Value for money audits are often identified after preliminary surveys and are investigated. Full reports, though somewhat subjective, are made and included in the Auditor General's report to Parliament. Consultants have been used on audit teams, which has meant practical application of current management skills. The organization of the office is as similar as possible to Chartered Accounting firms.
Publication Name: International Journal of Government Auditing
Subject: Business, international
ISSN: 0047-0724
Year: 1983
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The Use of Evaluation Studies within the German Federal Court of Audit
Article Abstract:
In Germany, the Federal Court of Audit's existence, responsibilities, and independence of its members are guarantees written into its constitution. Efficiency and economy of operations are the targets of its examination of government agencies. Categories of examination include: 1) general, 2) projects, 3) selective, 4) cross-sectional, 5) system and program, 6) survey, 7) monitoring, and 8) follow-up. In practice, a selective number of examinations are made with particular attention to administrative procedures, such as planning, implementing, monitoring, and reviewing. Financial management is examined for efficiency. A diagram is included illustrating evaluation procedures for financial management. The court, in evaluating policies, does not criticize the policy itself, just the manner in which it is administered. In essence, the court's job is to evaluate the government's evaluation processes. Then, it advises the government and assists in preparing the budget and publishing an annual report for the use of the public.
Publication Name: International Journal of Government Auditing
Subject: Business, international
ISSN: 0047-0724
Year: 1983
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Federal sham: Ethiopia
Article Abstract:
The Ethiopian Revolutionary Democratic Front has created a federal structure that promotes power-sharing between ethnic groups. But real devolution to local governments has not taken place, as the ERDF has retained centralized power and has used it repressively.
Publication Name: The Economist (UK)
Subject: Business, international
ISSN: 0013-0613
Year: 1997
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