Independent or Third Party audit?

An example would be Her Majesty’s Chief Inspector of Prisons who has the authority under the Ministry of Justice to inspect and report to the Government on the treatment and conditions for all prisoners in England and Wales. The authority of the

The Bangladesh Public Service Commission (PSC) is one of the most important pillars of the National Integrity System having a key role in promoting excellence and integrity in the public service and administration of the country. PSC’s independence, political neutrality, transparency, accountability, integrity and effectiveness are fundamental prerequisites for carrying out its functions which include holding of competitive examinations for recruitment to the public service, recommend recruitments, promotions, discipline, employee appeal and other related matters. Lack of credibility and integrity of this vital Constitutional body not only

By adding the auditing process to line-item budgeting, government management focuses on expenditures, thus creating a type of accountability that confronts corruption, helps discourage public employees deviating from strict instructions, and enhances tighter control over the employees’ behavior. For these reasons, most governments utilize some form of line-item budgeting at some level within their organization” (Smith & Lynch, 2004).

police officers, lawyers, judges etc. In this body of work, the topic of Judicial Selection Process

At the federal level, inspectors general are appointed on the basis of ability in accounting, auditing, and financial analysis as well as the general field of law management analysis and public administration. The president nominates the IGs in cabinet-level departments and major agencies with confirmation by the Senate. IGs have in-depth knowledge of their organization and work under the general supervision of the head of the

Administrator’s job requires him or her to balance and prepare the budgets, provide guidance, give directions, and to preserve the departments order, and to keep communities safe. These details of the job would make this field in criminal justice rewarding and satisfying. The job requirements of a criminal justice administer in the United States can be extremely demanding. The three foremost areas of criminal justice include the police, courts, and corrections. As an administrator overseeing the police department would be indeed the hardest of the three. Within a police department the chief of police would be the top administrator and in command of administrating the departments policies to all officers, detectives, and supporting staff.

Bangladesh scored 39, 42 and 48 in 2006, 2008 and 2009 respectively. Bangladesh's performance indicates that the government provided only some information to the public in its budget documents. Bangladesh would greatly strengthen public accountability by producing and publishing pre-budget statements, citizens' budgets, mid-year reviews and year-end reports, and empowering the audit institutions to publish summaries of audit reports.

Independence is extremely important, necessary, and appropriate because without an independent IAD, IAD’s objective of adding values and improving business operations cannot be achieved. Independence is also a key component in Attribute Standard. Accountability section states the chief audit executive’s responsibility to the management and audit committee. It is necessary and appropriate because it leads to significant communication between the CAE and top management and between the CAE and the Board; it also helps ensure that the standards and requirement of the internal auditing function is achieved.

These are hired and fired by the standing committee of the National Assembly. To be considered for the posts of lay assessor candidates need approval from Fatherland Front. The Supreme Court is organized into the following structures, criminal and economic departments, a judicial council, a civil department and a judicial committee. There are also three departments of appeal. Cases are received, and the resolutions send to the Provincial People’s Court. Decision made by the appeal departments take effect immediately otherwise overruled by the judicial council. It is also the responsibility of the supreme courts to summarize certain judgment on the yearly bulletin. Comparatively in the United States in the judicial process the Supreme Court is the greatest. This is headed by the chief justice and five other chiefs.  These are appointed by the president and approved by the senate. The justice enjoys security of tenure and; once appointed they are on jobs for life. The Supreme Court is made of the judges who are also appointed by the president on approval by the senate. The Supreme Court is the highest court in the United State court system. It performance can be ranked together among the best court systems in the world. The function of the Supreme Court is classified into two categories. There are the original jurisdictions which mainly involve cases that directly handle by the Supreme Court. These are mainly cases that involve the federal government and the

Ordinance, 1982. This Forms the basis for registration with the NGO Affairs Bureau (NGOAB); the Foreign Contribution (Regulation Ordinance 1982) Government organization, The NGO affairs Bureau, has been carrying out NGOs registration and processing of funds. NGO Bureau examines and evaluates reports submitted by NGOs and the checking of their income and expenditure accounts. The inspection and audit of accounts kept by NGOs are under section 4 and 5 of the Foreign Donation (Voluntary Activities) Regulation Ordinance 1978. As per Bangladesh Chartered Accountants Order 1973, the NGO Affairs Bureau will prepare a list of Bangladesh Chartered Accountants for annual audit of NGO accountants. The NGOs prepare their annual program report within three months of ending the financial year and send copies to NGOAB’s Economic Relation Divisions, Concern Ministries, Concerned Deputy Commissioner and Bangladesh Bank, the following information should be incorporated with it: (a) project should be shown separately in the annual report. The main theme of project based report should expenses against actual target achieved in detail on the proposal, expenses

The Office of Comptroller and Auditor General (OCAG), the Supreme Audit Institution (SAI) of Bangladesh is tasked to audit government receipts, and public spending and to determine if the expenditures have produced value for money in government offices, public bodies and statutory organizations. The Comptroller and

Ahmad N. (2002). Corruption and Government Regulations : An Empirical Analysis. The Bangladesh Development Studies , Vol. 28, No. 4 pp. 29-51.

2001. It was the year that every individual; man, woman and children on Earth would remember. There was the September 11 event which was considered the worst terrorist attack that has happened in U.S. history, killing a total of 2, 977 people. And not long after that, in the business world, on December 2, the greatest corporate failure was exposed. The crash of Enron in US, followed by the worldwide collapse of its auditor, Arthur Andersen became one the most popular accounting scandal where it is still being talked about even after a decade has passed. Following this scandal, other massive organizations like WorldCom (2002), AIG (2004), and Satyam Computer Services (2009) shared the same fate. Since then, there have been questions being

Due to economic conditions that many entities face today, the importance of independence audit is stronger than it ever has been. It is the responsibility of the auditor to undertake a professional and thorough audit, while maintaining an unbiased client relationship. Professional scepticism is arguably one of the most important factors of which an auditor must exhibit during an audit.

With the Auditor-General adopting International Auditing Standards the envisaged wider role of the Auditor-General in auditing circumstances changed. The timing of audits has changed and now has to be done during the busy periods due to reporting deadlines imposed by the PEFA. This implies that Auditor General will need to staff up in order to be in a position to meet the reporting deadlines. Moreover Devolution has changed the way government money is spent in Pakistan. Responsibility for well over billions of rupees a year now lies with the devolved administrations. These changes in accountability for public money have also meant changes in the audit arrangements.