Management of Auditing Standards In Government Institution

Government performance auditing focuses on improving how governments provide programs and services. While there is no one universally agreed upon definition, there are key definitions which capture the scope of government performance auditing. According to Government Auditing Standards, "Performance audits are defined as audits that provide findings or conclusions based on an evaluation of sufficient, appropriate evidence against criteria." Additionally, the International Organization of Supreme Audit Institutions defines performance auditing as "an independent examination of the efficiency and effectiveness of government undertakings, programs or organizations, with due regard to economy, and the aim of leading to improvements. Government performance auditing was developed in the late 1960s and shepherded by the United States Government Accountability Office, (the chief audit arm of the US federal government). Government performance auditing has since spread to Canada and Israel, and most American state governments, flourishing in other countries under the leadership of the International Organisation of Supreme Audit Institutions (INTOSAI). In Canada the Auditor General of Canada.

Autorentext

Dr. Morusu Siva sankar, MBA, M.Sc (IT), M.Tech, M.Com, P h.D en Post Doctoral Fellow (UGC) van de S.V.University. Hij heeft 90 artikelen gepubliceerd in verschillende nationale en internationale tijdschriften en heeft 30 boeken geschreven. Hij heeft papers bijgewoond en gepresenteerd in 36 nationale en 2 internationale seminars. Hij werkt aan de S.V.U. hogeschool voor techniek. Tirupati, A.P.