tailieunhanh - Expanding Collaboration Between Public Audit Institutions and Civil Society

It was not until the late 1970’s that most organisations in the UK established a computer audit capability. This primarily arose out of the need to provide business auditors with independent data from the IT system. This in turn progressed to a wider review of the IT applications and infrastructure to provide an assurance that the organisation’s assets were protected and that suitable security and control mechanisms were in place. The high level of technical knowledge required resulted in the birth of the computer auditor. It is important when considering computer audit to note that it is an integral part of the overall audit activity. It is usually separated to. | Expanding Collaboration Between Public Audit Institutions and Civil Society Vivek Ramkumar International Budget Project Washington . ramkumar@ Introduction Over the last 10 years in over 60 developing countries in Africa Asia and Latin America nongovernmental organizations NGO think tanks research organizations community and grassroots organizations including social movements have been involved in the growing movement to make public budgeting more transparent and accountable. Transparency in budget and audit processes is essential for enabling citizens to control the use of public resources and to ensure that these resources are best utilized to benefit society. In October 2006 the International Budget Project IBP released findings from a survey it had conducted in 59 countries assessing the extent to which budget practices in the countries achieved best practices in The survey also assessed the extent of transparency in public audit processes. Questions and assessments in the IBP survey relating to public audit processes drew on the recommendations provided by the International Organization of Supreme Audit Institutions INTOSAI in its Lima Declaration of Guidelines on Auditing Precepts. Some of IBP s main findings pointed to the lack of transparency in public audit processes employed in countries assessed by the survey. These findings include the following 1 In 23 countries included in the survey findings from audit reports are either not released within 24 months of the end of the budget year or are never released to the public and in 10 of these countries even the legislature does not receive audit reports 2 In 25 survey countries the audit reports do not contain an executive summary and therefore may not be easily understood by the public and 3 In 30 countries the executive legislature or SAI does not report publicly on steps taken by the executive to implement audit recommendations. These findings demonstrate that citizens have no .

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