A History of British National Audit:

The Pursuit of Accountability

Business & Finance, Business Reference, Corporate History, Accounting
Cover of the book A History of British National Audit: by David Dewar, Warwick Funnell, OUP Oxford
View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart
Author: David Dewar, Warwick Funnell ISBN: 9780192507495
Publisher: OUP Oxford Publication: December 15, 2016
Imprint: OUP Oxford Language: English
Author: David Dewar, Warwick Funnell
ISBN: 9780192507495
Publisher: OUP Oxford
Publication: December 15, 2016
Imprint: OUP Oxford
Language: English

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.

View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart

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.

More books from OUP Oxford

Cover of the book Wrongs and Crimes by David Dewar, Warwick Funnell
Cover of the book The Real World of EU Accountability by David Dewar, Warwick Funnell
Cover of the book Coalitional Presidentialism in Comparative Perspective by David Dewar, Warwick Funnell
Cover of the book Climate Change: A Very Short Introduction by David Dewar, Warwick Funnell
Cover of the book The Harvest of a Century by David Dewar, Warwick Funnell
Cover of the book The Clash of Legitimacies by David Dewar, Warwick Funnell
Cover of the book Moving Modernisms by David Dewar, Warwick Funnell
Cover of the book The Theory of Materials Failure by David Dewar, Warwick Funnell
Cover of the book Fascism: A Very Short Introduction by David Dewar, Warwick Funnell
Cover of the book The Memoirs of Sherlock Holmes by David Dewar, Warwick Funnell
Cover of the book A Study in Monetary Macroeconomics by David Dewar, Warwick Funnell
Cover of the book Framing the Early Middle Ages:Europe and the Mediterranean, 400-800 by David Dewar, Warwick Funnell
Cover of the book Hobbes: A Very Short Introduction by David Dewar, Warwick Funnell
Cover of the book Collaborating for Our Future by David Dewar, Warwick Funnell
Cover of the book The Welfare State: A Very Short Introduction by David Dewar, Warwick Funnell
We use our own "cookies" and third party cookies to improve services and to see statistical information. By using this website, you agree to our Privacy Policy