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The evolution of MIS technology has affected traditional auditing and created a new set of audit issues. This paper describes the Continuous Process Auditing System (CPAS) developed at AT&T Bell Laboratories for the internal audit organization that is designed to deal with the problems of auditing large paperless real-time systems. The paper discusses why the methodology is important and contrasts it with the traditional audit approach. CPAS is designed to measure and monitor large systems, drawing key metrics and analytics into a workstation environment. The data are displayed in an interactive mode, providing auditors with a work platform to examine extracted data and prepare auditing reports. CPAS monitors key operational analytics, compares these with standards, and calls the auditor’s attention to any problems that may exist. Ultimately, this technology will utilize system probes that will monitor the auditee system and intervene when needed.

This chapter provides an overview of local government auditing in New Zealand by outlining the nature of local government, particularly the legislative requirements in respect to financial and service performance reporting and those for external audit. It also summarises the role and powers of the Controller and Auditor-General and their office in respect to local government audit in New Zealand.

As the land transport task, especially road is expected to increase significantly, by 2015, it would hardly be surprising that many policy makers will look to some form of urban transport environmental control long before this date. One method is via the introduction of a set of operational environmental hurdles. This is not a new concept. However, this paper proposes a new environmental initiative for urban transport operations. The scheme which is simple for both operators and regulators proposes an effective and meaningful operational rating system which reflects the efforts an operator may go to in their internal fleet environmental policies in purchasing equipment, daily workload planning, waste disposals policies etc.

The three tiered environmental operator performance rating scheme, the E-plus scheme has three levels of operator segmentation. A good basic auditable level of environmental compliance, an E rating, an excellent rating E plus, and an exceptional rating would be an E double plus. Probably no fleets currently in Australia would earn a double plus rating at this time.

Why should there be a road transport operator environmental rating scheme? Firstly as a measurable benchmark for the community and the fleet operators themselves. Secondly and a factor of growing importance is for the customers who are the buyers of freight services. Already customers are specifying in their tender requirements that transport operator environmental competencies and capabilities be listed. This may aid the selection of an operator for a specific task. For example; food sensitive freight handling may require specific food certification scheme adoption such as the HACCP classification system. Similarly an urban courier contract may specify, environmental credentials which sit under an ISO 14000 framework. However, what more specific operator differentiation criteria can be requested by the customer? The E plus system is being designed for this very purpose. In Australia some regulators and teaching centres have begun to take an interest in this transport operator framework.

This chapter reviews the new inspectorate, Her Majesty's Inspectorate of Constabulary and Fire & Rescue Services, and the new Inspection Framework for Fire and Rescue Services in England. It will look at the antecedents of the inspectorate and the history of inspections in both the police and in the fire and rescue services. Prior to the Policing and Crime Act 2017, Fire and Rescue Services in England were without a dedicated independent inspectorate for almost 10 years and the government promised a new independent and a rigorous inspection regime. This chapter critically evaluates the government's response and the early development of the new regime.

The 1988 Basel Accord and the proposed revisions to the Accord represent some of the most significant international regulations impacting the financial decisions of firms, in this case, financial services firms, in recent years. The revisions to the Accord incorporate operational risk into the capital, supervisory and market requirements. In our review of the issues in this area, we provide insight into the workings of an important international regulation. We also present suggestions for further research in this area that will become feasible when data on the impact of the new regulations become available after the proposed implementation in 2006.

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.