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portada Audit in a Democracy: The Australian Model of Public Sector Audit and its Application to Emerging Markets
Type
Physical Book
Publisher
Language
English
Pages
234
Format
Hardcover
ISBN13
9780754644293
Edition No.
1

Audit in a Democracy: The Australian Model of Public Sector Audit and its Application to Emerging Markets

Nicoll Paul (Author) · Routledge · Hardcover

Audit in a Democracy: The Australian Model of Public Sector Audit and its Application to Emerging Markets - Nicoll Paul

Physical Book

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Synopsis "Audit in a Democracy: The Australian Model of Public Sector Audit and its Application to Emerging Markets"

Exploring the role of public sector audit in emerging democracies and developing countries, this book provides an account of the relationship between the public sector auditor, the legislature and executive government. In particular, it introduces public sector audit's capacity to assess government agencies' compliance with the law and their management of taxpayer or internationally funded programs and services. The volume: [ Explores the Australian model of public sector audit. [ Provides a definition of a supreme Audit Institution (SAI) and the role and responsibilities of the public sector auditor. [ Examines the authority necessary for the SAI to function effectively. [ Discusses likely future reform of the SAI's legal framework. [ Illustrates how audit can be used to strengthen democratic institutions in emerging market economies. It will be of use to researchers, academics and students interested in the critical issues surrounding audit in general and public sector audit in particular. It will also be a valuable guide to practitioners in this area.

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