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Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
Parliaments had been expected to decline in significance at the end of the 20th century, but instead they have developed new and vital political roles and have innovated their institutional structure in parliamentary committees, not only in a few parliaments, but as a global phenomenon.
This comprehensive Handbook takes a multidisciplinary approach to the study of parliaments, offering novel insights into the key aspects of legislatures, legislative institutions and legislative politics. Connecting rich and diverse fields of inquiry, it illuminates how the study of parliaments has shaped a wider understanding surrounding politics and society over the past decades.
Written by members of the Study of Parliament Group, this collection of essays on the law and parliament deals with subjects such as the Nolan Report, devolution and an examination of the historical relationship between Parliament and European Human Rights law.
Incorporating HC 470-i-iii, 640-i-iii, 599-i-iii, 1064-i, 1202-i, 1194-i of session 2007-08
8 February 2015 marked the 200th anniversary of the birth of Thomas Erskine May. May is the most famous of the fifty holders of the office of Clerk of the House of Commons. His continued renown arises from his Treatise upon the Law, Privileges, Proceedings and Usage of Parliament, first published in 1844 and with its 25th edition currently in preparation. It is known throughout those parts of the world that model their constitutional arrangements on Westminster as the 'Bible of Parliamentary Procedure'. This volume celebrates both the man and his book. Bringing together current and former Clerks in the House of Commons and outside experts, the contributors analyse May's profound contribution to the shaping of the modern House of Commons, as it made the transition from the pre-Reform Act House to the modern core of the UK's constitutional democracy in his lifetime. This is perhaps best symbolised by its enforced transition between 1834 and 1851 from a mediaeval slum to the World Heritage Palace of Westminster, which is the most iconic building in the UK. The book also considers the wider context of parliamentary law and procedure, both before and after May's time. It constitutes the first sustained analysis of the development of parliamentary procedure in over half a century, attempting to situate the reforms in the way the central institution of our democracy conducts itself in the political contexts which drove those changes.