Audit, Accountability and GovernmentClarendon Press, 1999 - 221 pagina's This book explains, from a public law perspective, the constitutional purpose and significance of audit, a topic that has been largely neglected, and casts light on important aspects of accountability in the British system of government. The book suggests that audit as an accountability mechanism, has been underplayed to date and that greater significance should be attributed to its role in delivering both democratic accountability and, within government, managerial accountability. The focus of the book is central government audit in Britain, but the constitutional role of audit at a local level and at a European Union level is also considered. |
Inhoudsopgave
Audit Accountability and Government | 1 |
Accounting and Audit | 15 |
The Framework of Central Government Audit | 35 |
The Jurisdictions of the CAG | 57 |
Independence | 91 |
The Audiences for Audit | 121 |
The Audit Commission | 141 |
The European Court of Auditors | 167 |
Conclusions | 197 |
| 209 | |
| 213 | |
Veelvoorkomende woorden en zinsdelen
accounting officer accruals accounting agencies amendments Annual Report appointed audience Audit Commission Audit Departments Act audit institution authority Bundesrechnungshof C&AG central government Chapter Community constitutional democratic accountability departmental EC Article effectiveness ensure ernment European ex ante examine example Exchequer and Audit executive expenditure external financial audit financial control functions funds further Government Accounting House of Commons independence internal audit issue legislation management letters managerial accountability ment ministers Ministry NAO reports NAO's National Audit Act National Health Service NDPBs NHS bodies non-departmental public bodies PAC's Parliament Parliamentary performance Pergau Pergau Dam practice previously the 1982 principle private sector procedure Public Accounts public money public sector audit relationship relevant Resource Accounting responsibility role Scottish Parliament Select Committee spending staff standards statutory supra tion Treasury value for money vfm audit vfm reports vfm studies voted
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