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Publication date: 15 June 2022

Pasquale Ruggiero, Andrea Mazzillo and Patrizio Monfardini

This chapter describes the audit of local government in Italy. In Italy, as elsewhere, local audit has been affected by the implementation of new public management based reforms…

Abstract

This chapter describes the audit of local government in Italy. In Italy, as elsewhere, local audit has been affected by the implementation of new public management based reforms. There is an increasing trend towards collaboration and cooperation between the audited authority and the auditor. Audit has begun, as in other jurisdictions to widen its remit, so that it focusses on performance as much as financial and compliance issues. This change in role brings with it opportunities for the auditor to help public sector improvement but also challenges – as new skills are required for the new roles that the auditor takes on and audit independence is complicated by the cooperative nature of modern local government audit.

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Auditing Practices in Local Governments: An International Comparison
Type: Book
ISBN: 978-1-80117-085-7

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Book part
Publication date: 15 June 2022

Lourdes Torres and Ignacio Cabeza

The Court of Auditors – Tribunal de Cuentas – is the Supreme Audit Institution (SAI) of Spain which, together with the Regional Audit Institutions (RAIs) of the Autonomous…

Abstract

The Court of Auditors – Tribunal de Cuentas – is the Supreme Audit Institution (SAI) of Spain which, together with the Regional Audit Institutions (RAIs) of the Autonomous Communities – Órganos de Control Externo – carry out the institutional external audits in Spain. At internal level, the Intervención General de la Administración del Estado (IGAE) and the internal comptroller bodies of the Autonomous Communities and the Local Entities, carry out the internal audit on the three levels of the Spanish public sector, contracting in some cases private audit firms. So, the structure of the public audit in Spain is fragmented. With respect to the scope, although in theory the three types of audit are carried out on the public entities in Spain (legality compliance audits, accounting and finance audits and performance audits), in practice the last one is not enough implemented. There are room for improvements. Public audits in Spain include more and more actions for electronic administration environments.

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Auditing Practices in Local Governments: An International Comparison
Type: Book
ISBN: 978-1-80117-085-7

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Book part
Publication date: 15 June 2022

Pascal Horni and Martin Köhli

This chapter captures and summarises the public sector auditing practices of Swiss subnational and local governments. Following the federal structure of Switzerland and the…

Abstract

This chapter captures and summarises the public sector auditing practices of Swiss subnational and local governments. Following the federal structure of Switzerland and the constitutional principle of decentralisation, lower government levels independently self-elaborate their audit institutions and structures, which is why a large variety of public sector audit arrangements exists. Local government audit mainly varies between the subnational states/cantons regarding the allocation of the external audit function and the qualitative requirements underlying the constitution of the auditing bodies. Depending on the cantonal legislative framework, local government audit is performed by a body of direct-democratically elected lay-auditors, a professional audit firm, an own independent auditing office or in a shared arrangement involving multiple of these actors.

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Auditing Practices in Local Governments: An International Comparison
Type: Book
ISBN: 978-1-80117-085-7

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Knowledge Assets and Knowledge Audits
Type: Book
ISBN: 978-1-78973-771-4

Book part
Publication date: 15 June 2022

André Feliciano Lino, Ricardo Rocha de Azevedo, Ismar Viana and André Carlos Busanelli de Aquino

This chapter provides an overview of local government auditing in Brazil. The mandate of regional Courts of Accounts, which are public audit organisations, includes overseeing…

Abstract

This chapter provides an overview of local government auditing in Brazil. The mandate of regional Courts of Accounts, which are public audit organisations, includes overseeing states and municipalities’ legal compliance and public policy performance, while the federal Supreme Audit Institution scrutinises fiscal transfers from the central to local governments. Each of the 32 regional Courts of Accounts is autonomous. However, all follow the Napoleonic audit model and are internally organised in three main functions: auditing (comprising investigation, fair hearing and adversarial phase, and accusation), prosecuting (comprising legal compliance analysis), and judgmental. Despite the comprehensive legal mandate and recent digitalisation efforts, Courts still focus on compliance audit. Due to their autonomy, the Courts lack central coordination, standardised audit techniques, and uniform procedural rules. Moreover, the Courts’ lack of independence and transparency may impair their capacity to promote democratic accountability.

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Auditing Practices in Local Governments: An International Comparison
Type: Book
ISBN: 978-1-80117-085-7

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Book part
Publication date: 15 June 2022

Laurence Ferry, Henry Midgley and Aileen Murphie

English local government audit has gone through fundamental change in the last decade and this period of instability looks certain to continue. Since 2014, councils have been…

Abstract

English local government audit has gone through fundamental change in the last decade and this period of instability looks certain to continue. Since 2014, councils have been audited by private sector auditors appointed theoretically by the councils themselves (though an overwhelming majority of councils have delegated this responsibility). The scope of audit after 2014 reduced to focus mainly on top-down financial management, rather than value for money or inspection. After growing concerns about the scope and quality of audit however, in 2020, the government commissioned Sir Tony Redmond to review local audit arrangements in England. The Redmond review identified several problems with the reformed structure and made recommendations for change. Currently, the sector is uncertain about what changes will be adopted to solve the issues discovered by Redmond.

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Auditing Practices in Local Governments: An International Comparison
Type: Book
ISBN: 978-1-80117-085-7

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Book part
Publication date: 15 June 2022

Tjerk Budding, Herman van Brenk, Remko Renes and Rein-Aart van Vugt

In the Netherlands, the majority of financial and compliance audits of local government are conducted by private audit firms, while courts of audit are in charge of conducting…

Abstract

In the Netherlands, the majority of financial and compliance audits of local government are conducted by private audit firms, while courts of audit are in charge of conducting performance audits. External auditors are appointed by the municipal council based on a tendering procedure, creating a dual system of responsibilities between the council and the Board of Mayor and Aldermen. The recent trend that several large audit firms have withdrawn from the municipal audit market and the strong need for public sector expertise because of the complexity and uniqueness of local government call for rethinking current auditing practices in this sector.

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Auditing Practices in Local Governments: An International Comparison
Type: Book
ISBN: 978-1-80117-085-7

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Quality Control Procedure for Statutory Financial Audit
Type: Book
ISBN: 978-1-78714-226-8

Book part
Publication date: 15 June 2022

Susana Jorge, Sónia Nogueira and Ana Calado Pinto

The Portuguese local government is subject to several controls that have evolved substantially throughout the last decades. This chapter offers a summary of the current state of…

Abstract

The Portuguese local government is subject to several controls that have evolved substantially throughout the last decades. This chapter offers a summary of the current state of these controls, particularly focussing on municipalities. The political parties of the opposition who sit in the Executive Board monitor all decisions. The Assembly exerts supervision and political control. The central government supervises legal and financial activities through a finance inspection body. The Court of Audit has a technical and jurisdictional control. Finally, the external auditor gives an opinion on the true and fair view of the municipality’s accounts, comprising both budgetary and financial statements. Because public financial management still mainly focusses on the (inputs-based) budget, conformity auditing takes precedence over other types of control.

Details

Auditing Practices in Local Governments: An International Comparison
Type: Book
ISBN: 978-1-80117-085-7

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