Anglais
Page d'accueil - Librairie en ligne
www.ocde.org
https://twitter.com/OECD_Pubs   http://www.facebook.com/OECDPublications   http://www.youtube.com/oecdilibrary   http://www.linkedin.com/groups/OECD-Publications-4645871  
Identifiant  |   Votre compte  |   Votre bibliothèque  |   Voir panier Aide
Rechercher       dans 
  Conseils de recherche   •   Recherche avancée
Vous êtes sur > Librairie en Ligne de l'OCDE > Fiche du produit
Retour

OECD Public Governance Reviews
Brazil's Supreme Audit Institution
The Audit of the Consolidated Year-end Government Report
OECD Publishing , Date de parution:  26 fév 2013
Pages: 200 , Langue: Anglais
Version: Livre (Broché) + PDF
ISBN: 9789264188082 , Code OCDE: 422012201P1
Prix:   €45 | $63 | £40 | ¥5800 | MXN810 , Frais de livraison inclus
Disponibilité: Disponible
Ajouter au panier Feuilleter le PDF Envoyer à un collègue    

Autres versions:  Livre électronique - Format PDF

Titres connexes

Détails

Description
Supreme audit institutions have a distinct role in supporting the development of a more strategic and forward looking state. This report assesses the role of Brazil's SAI – the Federal Court of Accounts (Tribunal de Contas da Uniæ#163;o or TCU) – in enhancing accountability and informing decision making within the federal government. The review focuses specifically on the audit of the Consolidated Year end Government Report (Prestaçæ#163;o de Contas da Presidenta de República or PCPR). Although the TCU is a well respected independent government institution and completes the audit of the PCPR in line with constitutional provisions and international best practice,  several challenges remain. Deepening TCU understanding of challenges and barriers affecting the use of its audit – especially by the legislature – is critical for enhancing accountability and informing decision making.  Moreover, framing clearly and concisely the main findings will make the TCU work audit more accessible and elevate the imperative for action. Creating a more explicit and co-ordinated TCU communication strategy will also improve the value and benefit of the audit findings.

Tables des matières:

Preface
Abbreviations and acronyms
Executive summary
Key recommendations
Assessment and recommendations
Bibliography
Chapter 1. Consolidated year-end government reporting
-Introduction
-Consolidated year-end government report
-Actors involved in the reporting process
-Conclusions
-Annex 1.A1. Main steps in consolidated year-end government reporting in Brazil
-Bibliography
Chapter 2. Audit objectives and reporting
-Introduction
-Formal audit objectives and reporting elements
-Clarity of reported objectives and main findings
-Role of audit report supporting the main findings
-Conclusions and recommendations
-Annex 2.A1. Link between the audit report and main findings
-Annex 2.A2. Transparency in consolidated year-end government reporting in Brazil and selected countries
-Bibliography
Chapter 3. Audit planning and implementation
-Introduction
-Oversight and co-ordination
-Planning and implementation cycle
-Ensuring high-quality audit work
-Ensure professional and ethical audit work
-Conclusions and recommendations
-Annex 3.A1. Brazilian Federal Court of Accounts-wide priority topics, national level
-Bibliography
Chapter 4. Communicating findings and assessing impact
-Communication strategy for the main audit findings
-Indicators to assess communications and audit impact
-Conclusions and recommendations
-Annex 4.A1. Media coverage of the Brazilian Federal Court of Accounts’ audit of the FY 2011 Accounts of the President of the Republic
-Annex 4.A2. Link between the “Priority Topics Report” and main findings of past audits of the Accounts of the President of the Republic
-Bibliography

Retour Haut de la page