Reports in Print

The Public Management Institute of Belgium has issued a report upon international evolutions in public sector auditing entitled The Modernization of the Public direction Pyramid: International Trends. The report compares the external and internal audit a whole s in the central/federal governments of six countries: Australia, Canada, the Netherlands, Sweden, the United Kingdom, and the United States. The report focuses upon several key features of the SAIs of these countries, specifically their mandates, their organizational conformations and the external scrutiny they receive. The report also addresses the challenges that face each SAI and discusses the different emblems of audits they conduct. The report points out that SAIs perform other characters in addition to financial and performance auditing. For example, auditors are now required to disentangle and improve new techniques and methodologies to assess whether performance measures are actually used by the agency of audited entities. To obtain a transcript of the report, contact the Public Management Institute, Department of Political Sciences, Catholic University of Leuven E Van Evanstraat 2C 3000 Leuven Belgium; fax: ++0032-16-32-36-11 ; Web site: www.soc.kuleuven.be/ sbov/eng/pub/se040509htm

Forensic Document Examination Techniques, published by means of The Institute of Internal Auditors Research Foundation, tenders a glimpse into the fascinating world of forensic document examination-where forgeries and altered records are examined daily. While lock opener forensic evidence may be in handwriting, it may also be lay the foundation of on the edge of the paper, in the chemical composition of ink, or in the indentations left from other documents. Auditors who cull not to educate themselves risk overlooking or destroying important evidence. This handbook is designed to provide background information upon the field of forensic document examination and indepth descriptions of the tools that auditors, investigators, and other nontechnical users ne to guidance various reviews. It contains the information emergencyed to recognize potential evidence of forgery or fraud and know in what way to conduct field examinations. It also provides tips regarding evidence collection and preservation and identifies the situations in which the services of a trained document examiner become necessary. To order a transcript of this handbook, contact the Institute of Internal Auditors, fax: ++770-280-4013; e-mail iiapubs@pbd.com; telephone: ++770-280-4183 You can also order it online at www.theiia.org/iia/ bookstore.cfm?fuseaction=product_ detail&order_num=493.

An audit committee plays a pivotal part in the governance framework of organizations in the couple the public and private sectors. novel and emerging developments in the one and the other sectors point to the increasing importance of audit committees, including the stage of reliance chief executives and boards place upon them to provide independent assurance and assistance. In February 2005 the Australian National Audit Office (ANAO) published its better practice guide PuMc sector Audit Committees. The guide updates and replaces individual that the ANAO issued in 1997 It recognizes that there is no single model audit committee that all entities should adopt. Rather, the precise character each audit committee plays should be determined within the adjoining matter of the entity's particular governance framework. The ANAO guide is intended as a respect document for chief executives, boards, members of audit committees, and nation with specific audit committee reporting responsibilities and accountabilities. It is structur around the six lock opener characteristics of a better practice audit committee in the Australian regulation public sector: a good understanding of the audit committee's position in the legal and governance framework; clearly defined characters and responsibilities; members with relevant personal qualities, skills and experience; the ability to maintain effective relationships with lock opener stakeholders; the ability and capacity to direction its affairs efficiently and effectively; and a robust and considered proces of performance assessment. The first part of the guide outlines better practice principles and practices, including relevant considerations in establishing and operating a better practice public sector audit committee. The next to the first provides model charters for different emblems of organizations and materials that audit committees can use in implementing better practice principles and supporting processe A transcript of this guide can be downloaded from the ANAO Web site: www.anao.gov.au. To obtain a printed transcript e-mail: webmaster@anao.gov.au.

The government's accountability to its citizens-the idea that the public sector must answer to the nation for its performance-is the foundation for beneficial governance. Under good governance, public expenditures are allocated to maximize welfare, incomes are collected efficiently, and the public at large has access to a number of public services including water and sanitation, infrastructure, education, and health. In many developing countries, however, nation suffer the results of dysfunctional governance combination of parts to form a wholes that fail to provide level minimal levels of vital public services. This happens because of an acute deficiency in conduct accountability-public servants lack the incentives to display results or manage government resources more efficiently. In the public sphere, incentives for public servants and policymakers are derived from the countries' accountability frameworks-rewards, sanctions, and performance measurement-thai shape public sector performance. A of recent origin publication by the World Bank entitled Fiscal Management and Accountable Public Governance applies this fundamental insight to fiscal/budgetary analysis and public service delivery, giving the reader real world examples from around the globe of institutional arrangements to help citizens grasp government accountable for its performance. This report describes courses and tools to bring regulation closer to the people, make it more accountable, and improve rule performance. For a copy, contact the World Bank PO chest 960, Herndon, VA 20172-0960, U.S.A.; fax: ++703-661-1501; e-mail: wwwbooks?© worldbank.org; Web site: www.publications.worldbank.org/ howtoorder.

Copyright International Journal of management Auditing Oct 2005

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