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Audit in a Democracy on Hardback by Paul Nicoll
Audit in a Democracy on Hardback by Paul Nicoll
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Audit in a Democracy

The Australian Model of Public Sector Audit and its Application to Emerging Markets
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Description

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.

Author Biography:

Paul Nicoll is Executive Director of the Performance Audit Service Group in the Australian National Audit Office, Australia.
Release date NZ
November 28th, 2005
Author
Audiences
  • General (US: Trade)
  • Tertiary Education (US: College)
Pages
252
Dimensions
156x234x16
ISBN-13
9780754644293
Product ID
25752707

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Audit in a Democracy by Paul Nicoll
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