A History of British National Audit

A History of British National Audit
Author: David Dewar
Publisher: Oxford University Press
Total Pages: 314
Release: 2017
Genre: Business & Economics
ISBN: 0198790317

This book provides a detailed history of the struggle by Parliament and the British public to make the Executive accountable for the use of public funds, from early historical developments through to modern principles and practice.

A History of British National Audit:

A History of British National Audit:
Author: David Dewar
Publisher: Oxford University Press
Total Pages: 440
Release: 2016-12-15
Genre: Business & Economics
ISBN: 0192507494

The core theme of the book is the importance of an independent state audit to ensure that the Executive is held accountable to Parliament. Instilling effective financial control and accountability for the use of public funds and the proper conduct of public business has been an incremental process that has taken centuries. This book provides a detailed history of the forces and personalities involved in the development of public sector audit, including the battles which extended well into the 20th century to establish a public sector audit that was constitutionally and in practice independent from the influence and control of the Executive. It identifies key themes that have emerged and re-emerged in these developments, and the challenges and obstacles faced and overcome over the years to arrive at today's modern audit framework and to establish current principles and practice in accountability to Parliament and the public. The book charts the movement of public sector audit from a focus on the presentation and accuracy of accounts to the introduction of the added dimension of ensuring that funds are spent only for purposes approved by Parliament and that resources have been used efficiently, effectively and with economy. It explores the seminal relationships of the NAO and its predecessors with the Treasury, spending departments and the Public Accounts Committee; and it deals with the impact of major changes still taking place in the objectives, management and delivery of government programmes and services, including the growing involvement of outside agencies and the private sector. The book reviews the NAO's current achievements, continuing challenges, developments in the range and nature of its work, and future priorities. Importantly, it provides an authoritative source of reference for professionals and academics, while remaining accessible to readers with a more general interest in the developments and issues examined.

Holding Government to Account

Holding Government to Account
Author: Henry C Midgley
Publisher: Taylor & Francis
Total Pages: 220
Release: 2024-12-03
Genre: Political Science
ISBN: 1040266169

The National Audit Office has played an important role in the checks and balances of the UK parliamentary and political system over the last 40 years. This new book, more than just a history of the UK’s supreme audit institution, examines the very definition of accountability through both an historic and an academic lens, critically exploring questions about the role of audit in a democracy and how well it is working. Holding Government to Account draws on several unique sources of evidence, including interviews with senior officials from the National Audit Office and the civil service, as well as senior parliamentarians with experience of the NAO’s relationships with government and legislature. These interviews are supplemented by an analysis of previously unpublished manuscript material in the National Archives, examination of NAO reports and parliamentary and other reports focused on accountability. The book begins with a history of the National Audit Office in the context of the UK’s wider history. It then offers an overview of the constitutional, political and human legacies of the Exchequer and Audit Department, followed by a close examination of the National Audit Office’s leadership and decision-making from inception in 1984 through to the present. The authors conclude with an exploration of the way in which the meaning of public sector audit has evolved over time, in accordance with its wider political, ideological and material context. In doing so, they demonstrate that any question about the National Audit Office’s future and organisation is really a question about what democracy and good government mean in a modern bureaucratic state. Holding Government to Account will be of keen interest to students enrolled in courses on accounting, public administration, law and politics as well as to politicians, civil servants and Supreme Audit Institutions internationally.

Auditing Practices in Local Governments

Auditing Practices in Local Governments
Author: Laurence Ferry
Publisher: Emerald Group Publishing
Total Pages: 215
Release: 2022-06-15
Genre: Business & Economics
ISBN: 1801170878

Through a comparative analysis of the development of auditing practices in governments across the globe, Auditing Practices in Local Governments: An International Comparison provides a contemporary overview of public sector auditing practices at both local and state level.

Crossover of Audit and Evaluation Practices

Crossover of Audit and Evaluation Practices
Author: Maria Barrados
Publisher: Routledge
Total Pages: 372
Release: 2020-02-24
Genre: Business & Economics
ISBN: 1000042553

Crossover of Audit and Evaluation Practices brings together academic analysis with insights from practitioners to discuss the potential for collaboration in audit and evaluation practices between three professional disciplines. Clearly written and thoughtfully organized, this volume is structured in three parts to deal with theory, practice issues and how the practices have worked together. • Part One provides definitions of performance audit, internal audit and program evaluation. • Part Two addresses several challenges that professionals face in applying these standards and principles. • Part Three contains examples of organizational collaboration between the practices, how they have worked together and the lessons that were learned from that experience. Specific cases from the Government Accountability Office, and UNESCO, UNDP and Inter-Americas Development Bank illustrate what has worked or not and suggest reasons why. Crossover of Audit and Evaluation Practices offers even the most skilled and experienced professional insight on how to bridge some of the divides. It will help generate a better understanding of the activities and services that are either imposed on them or are freely available and help to stimulate their optimal use.

Law and Society in England 1750-1950

Law and Society in England 1750-1950
Author: William Cornish
Publisher: Bloomsbury Publishing
Total Pages: 781
Release: 2019-10-31
Genre: Law
ISBN: 1509931252

Law and Society in England 1750–1950 is an indispensable text for those wishing to study English legal history and to understand the foundations of the modern British state. In this new updated edition the authors explore the complex relationship between legal and social change. They consider the ways in which those in power themselves imagined and initiated reform and the ways in which they were obliged to respond to demands for change from outside the legal and political classes. What emerges is a lively and critical account of the evolution of modern rights and expectations, and an engaging study of the formation of contemporary social, administrative and legal institutions and ideas, and the road that was travelled to create them. The book is divided into eight chapters: Institutions and Ideas; Land; Commerce and Industry; Labour Relations; The Family; Poverty and Education; Accidents; and Crime. This extensively referenced analysis of modern social and legal history will be invaluable to students and teachers of English law, political science, and social history.

Managing diabetes, managing medicine

Managing diabetes, managing medicine
Author: Martin D. Moore
Publisher: Manchester University Press
Total Pages: 279
Release: 2019-03-01
Genre: Medical
ISBN: 1526113082

This electronic version has been made available under a Creative Commons (BY) open access license. This book is available as an open access ebook under a CC-BY-NC-ND licence. Through its study of diabetes care in twentieth-century Britain, Managing diabetes, managing medicine offers the first historical monograph to explore how the decision-making and labour of medical professionals became subject to bureaucratic regulation and managerial oversight. Where much existing literature has cast health care management as either a political imposition or an assertion of medical control, this work positions managerial medicine as a co-constructed venture. Although driven by different motives, doctors, nurses, professional bodies, government agencies and international organisations were all integral to the creation of managerial systems, working within a context of considerable professional, political, technological, economic and cultural change.

The Routledge Companion to Accounting History

The Routledge Companion to Accounting History
Author: John Richard Edwards
Publisher: Routledge
Total Pages: 786
Release: 2020-04-15
Genre: Business & Economics
ISBN: 1351238868

The Routledge Companion to Accounting History presents a single-volume synthesis of research in this expanding field, exploring and analysing accounting from ancient civilisations to the modern day. No longer perceived as the narrow study of how a mysterious technique was used in past, the scope of accounting history has widened substantially. This revised and updated volume moves beyond the history of accounting technologies, accounting theories and practices and the accountants who applied them. Expert contributors from around the world explore the interfaces between accounting and the economy, society, culture and the polity. Accounting history is shown to offer important insights into such disparate phenomena as the evolution of capitalism, control of labour, gender and family relationships, racial exploitation, the operation of religious organisations, and the functioning of the state. Illuminating the foundation and development of accounting systems, this updated, classic book opens the field to a new generation of accounting scholars and historians around the world.

The Audit of War

The Audit of War
Author: Correlli Barnett
Publisher: Faber & Faber
Total Pages: 372
Release: 2011-07
Genre: Great Britain
ISBN: 9780571280186

Correlli Barnett described his Audit or War as an 'operational study' to 'uncover the causes of Britain's protracted decline as an industrial country since the Second World War.' First published in 1986, the book swiftly became one of the most controversial and influential historical works of its time. '[The Audit of War] argued that British industry during the Second World War was scandalously inefficient, a situation Barnett blamed on an establishment more concerned with welfare than with industry, technology or the capacity of the nation to fight a war... Alan Clark records approvingly that Mrs Thatcher herself read it...' David Edgerton, London Review of Books 'A stimulating polemic.' Times Literary Supplement 'A formidable book, essential reading.' Asa Briggs, Financial Times