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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.
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.
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.
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.
This report from the Business, Innovation and Skills Committee concludes that while the Government has proposed a number of interventions which have the potential to help promote economic growth, it does not add up to a comprehensive growth strategy. The report highlights the fact that in the absence of clear performance measurements the Department for Business, Innovation and Skills' strategy runs the risk that economic success could mask failures in policy while economic hardship could overshadow excellent strategies or interventions. The report argues that different sectors of the economy have different requirements when it comes to government support and that the Department will have to develop a strong awareness of the needs of individual sectors and have the flexibility to react to them if we are to build capability across all sectors of the economy. While the Government's growth strategy appears to move in this direction, evidence from three sectors has shown that much work needs to be done. The banks' role in providing finance to business is crucial to the success of the economy. The report believes that the agreement struck between Government and the banks (Project Merlin) is a step in the right direction but the agreement must be shown to deliver real benefits to industry. If the economic recovery is to be sustained then both Government and banks need to move quickly from rhetoric to meaningful of support to the private sector.
Contains the 4th session of the 28th Parliament through the session of the Parliament.