Página 1 dos resultados de 101 itens digitais encontrados em 0.004 segundos

Kyrgyz Republic : Country Fiduciary Assessment Update 2007

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
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26.43%
This fiduciary assessment makes recommendations to strengthen public financial management in the Kyrgyz Republic, including procurement. This report takes stock of developments since 2002 within the Public Financial Management (PFM) Framework. It identifies the recommendations that have been implemented, and it lays out a road map to implement remaining reforms. It provides a basis upon which the Government of the Kyrgyz Republic (GOK) can formulate a capacity-building plan to improve its fiduciary system. Donors can use the results of this update in two ways: first, to develop strategies for assisting the capacity development plan; and second, to mitigate risks in individual operations. The country can use the information to monitor its fiduciary systems and the extent to which ongoing reform initiatives are improving performance. This assessment was prepared in close collaboration with government counterpart teams and other donors. The teams analyzed relevant pieces of legislation, gathered feedback through workshops...

Nigeria : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
26.65%
This report finds that there has been limited implementation of the 2004 Country Action Plan and limited improvement in financial reporting practices in Nigeria. Nigerian authorities have successfully implemented only 6 of 14 action plans emanating from the 2004 review leaving significant areas yet to be addressed. This 2011 ROSC presents policy recommendations that take into account international experience, good practice, and local circumstances.

Slovakia : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
36.65%
Slovak financial accountability systems are strongly influenced by the Communist past but must meet the needs of a European future. Fortunately, Slovakia has the benefit of laws and institutions pre-dating communism, easing the transition from one system to the other. Past influences are still strong: centralization, strong controls, and a uniform system of accounting based on a chart of accounts. In the future, Slovakia will need improved public financial management, fiscal decentralization, a more competitive economy, an effective capital market, and harmonization of standards with those of the European Union. A good start has been made on many fronts. But there is still tension between the culture of control and a more flexible policy based on standards, quality performance, accountability, and competition. Among the specific, required financial management actions, the report recommends ratifying the European Convention on money laundering, establishing a public procurement office and procurement monitoring procedures...

Papua New Guinea Report on the Observance of Standards and Codes

World Bank Group
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Relatório
EN
Relevância na Pesquisa
26.52%
The main purpose of the Report on the Observance of Standards and Codes, Accounting and Auditing (ROSC A&A) review exercise, conducted at the request of the Government of Papua New Guinea, is to propose policy recommendations that will strengthen the institutional framework that underpins accounting and auditing practices in the country. Implementation of the policy recommendations will enhance the quality of financial reporting for corporations a key pillar that directly contributes to enhancing the business environment and the advancement of governance and financial accountability in both private and public sector entities. The ROSC A&A review for Papua New Guinea focuses on the strengths and weaknesses of the accounting and auditing environment that influence the quality of corporate financial reporting, and involves both a review of mandatory requirements and actual practices. The international standards that have been used as reference points for the preparation of this report are International Financial Reporting Standards (IFRS)...

Doing Business in Nigeria 2014

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Relatório
EN_US
Relevância na Pesquisa
36.26%
Nigeria accounts for nearly one-fourth of Sub-Saharan Africa s population and is the seventh most populous country in the world. As of April 2014 it is recognized as the continent s largest economy. Ranking 13th in the world for its oil production, Nigeria is Africa s largest producer and holds the second highest proven oil reserves on the continent, after Libya.3 Since embarking on the path of democracy in 1999, the country has enjoyed consistent and high economic growth rates, in the range of 6-8 percent annually in recent years. With its large reserves of human capital and natural resources, a large domestic market, and strong economic fundamentals, Nigeria is well positioned to join the group of large emerging markets and be the continent s powerhouse. Nigeria has already been identified as one of the promising MINT economies (an acronym for Mexico, Indonesia, Nigeria and Turkey), following the BRICs on the path to develop rapidly. Creating jobs to improve the well-being of all Nigerians, regardless of their personal circumstances and location...

Strengthening Financial Reporting Regimes and the Accountancy Profession and Practices in Selected Caribbean Countries

World Bank Group
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Relatório
EN_US
Relevância na Pesquisa
26.52%
The main objectives of this report are to: (a) provide a synthesized analysis of financial reporting and auditing standards and practices across the countries in which the Institute of Chartered Accountants of the Caribbean (ICAC) is active and (b) provide a basis for recommendations to ICAC and respective national institutes for a regional strategy to enhance the accounting profession and the accounting and auditing practices in the public and private sectors. This report’s focus on reforms and identification of areas and means to strengthen the accounting profession have at their root the conviction that systemic enhancements to the standards and practices of the profession can materially improve the lives of the region’s populace, particularly its less prosperous citizens, through greater transparency, strengthened economic growth and its attendant employment and tax revenue prospects, and greater access to financing for and formalization of the region’s dominant sector-micro, small, and medium-sized enterprises (MSMEs). The report finds that a constraint limiting both investment across the region...

Sri Lanka Report on the Observance of Standards and Codes

World Bank Group
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Relatório
EN_US
Relevância na Pesquisa
26.6%
The Report on the Observance of Standards and Codes, Accounting and Auditing (ROSC AA) in Sri Lanka aims to assess the progress made on implementation of the policy recommendations of the first ROSC AA in 2004 and supports the Government of Sri Lanka in preparing a country action plan. This will further enhance the quality of corporate financial reporting, and thereby contribute toward the country’s goal of improving the investment climate, attracting foreign direct investment (FDI), and fostering business development. The ROSC review, requested by the Minister of Finance and Planning, entailed an evaluation exercise that assesses the strengths and weaknesses of existing institutional frameworks that underpin financial accounting and auditing practices; determines the comparability of national accounting and auditing standards; and evaluates the effectiveness of enforcement mechanisms for ensuring compliance with existing national standards, rules, and regulations. The review was conducted from December 2013 to September 2014 using the World Bank’s multi-layered review methodology. All findings reflect this time period of the review; some stated future events may have been achieved by publication date. The data and information used for the review was gathered from a diagnostic questionnaire completed by stakeholders; by reviewing accountancy profession-related documents; and through interviews with many stakeholders from government...

Análisis del impacto de las nuevas medidas sobre independencia en la auditoría de las empresas del Ibex-35; Analysis of the impact of the new measures on independence in the audit of the Ibex-35 companies

San Martín Doalto, Patricia
Fonte: Universidade de Cantabria Publicador: Universidade de Cantabria
Tipo: Trabalho de Conclusão de Curso
SPA
Relevância na Pesquisa
26.43%
RESUMEN: La auditoría de cuentas, a la que se le reconoce una función de marcado interés público, es una de las actividades profesionales más reguladas en España. Actualmente, la Ley de Auditoría de Cuentas se encuentra sometida a un profundo proceso de reforma que tiene como meta mejorar la transparencia y la calidad de las auditorías, a fin de conseguir aumentar la confianza de los inversores. El objetivo de este trabajo es analizar las consecuencias inmediatas que tendría sobre el mercado de auditoría de las empresas del Ibex-35 la aprobación de determinadas medidas relacionadas con la independencia en entidades de interés público, como son: la rotación de auditores firmantes, la rotación de sociedades de auditoría, la limitación de honorarios por servicios de auditoría y la limitación de honorarios por otros servicios adicionales. Para poder alcanzar este objetivo, se recoge información cuantitativa de dichas empresas para el período 2005-2014, a través de sus cuentas anuales y de la base de datos SABI; asimismo, se recoge información cualitativa de una serie de expertos en la materia, mediante la participación en un grupo de discusión y una mesa redonda de debate organizada por el Colegio de Empresistas de Cantabria. Los resultados obtenidos ponen de manifiesto una clara situación de oligopolio en un mercado de auditoría dominado por las Big-4: Deloitte...

Nigeria - State of Lagos : State Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
36.6%
The main elements of government financial management systems are present in Lagos State. They include budgeting, internal control, accounting, Treasury management, financial reporting, and auditing arrangements. The current Lagos State Government is reform-oriented. In keeping with this orientation, it already has taken some giant steps to improve FM systems in the State. An Oracle-based financial management system has been procured and is being installed. It will improve the State's budgeting, accounting, and financial reporting arrangements. The computerized system will put the State of Lagos clearly ahead of most, if not all, State Governments in Nigeria in FM system modernization. The State Government has developed and implemented procedures to improve the effectiveness of tax revenue collection and monitoring. These efforts have begun to show marked results. Additional financial management staff has been recruited; many of them are professionally qualified. In addition, accounts that were in arrears for several years under the Military have been brought up to date. However...

The Republic of Uganda : Country Integrated Fiduciary Assessment 2004, Volume 3. Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Public Expenditure Review; Economic & Sector Work
ENGLISH; EN_US
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36.35%
The Uganda Country Integrated Fiduciary Assessment (CIFA) consolidates (in five volumes) the results, and recommendations of various diagnostic processes, including the Public Expenditure Review (PER), the Country Financial Accountability Assessment (CFAA), the Country Procurement Assessment report (CPAR), the Tracking Poverty, Reducing Spending Assessment, and the Local Government Integrated Fiduciary Assessment (LGIFA). This integrated approach is designed to address comprehensively the budgetary, financial accountability, and transparency challenges that Uganda is facing. CIFA marks a first step toward adopting a single standard assessment of Uganda's public financial management (PFM) systems for all levels of government. The report provides the Government of Uganda (GoU), its development partners (DPs), and other stakeholders with a candid review of the public sector challenges, and an assessment of the key fiduciary risks, and opportunities for corrupt practices. Fiduciary risk is defined as the risk that expenditure is not properly accounted for...

Fundamentals of Financial Statements Audit

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Other Financial Accountability Study; Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
26.6%
The purpose of an audit is to enhance the degree of confidence of intended users in the financial statements. The objective of an audit of financial statements is to enable an auditor to express an opinion as to whether the financial statements are prepared, in all material respects, in accordance with International Financial Reporting Standards or another identified financial reporting framework. The auditor's opinion is expressed in by using the phrase 'give a true and fair view' or 'present fairly, in all material respects'. The auditor and the client's management have separate and distinct responsibilities. The auditor is responsible for forming and expressing an opinion on the financial statements. The client's management, on the other hand, bears responsibility for preparing and presenting the financial statements. Management's responsibilities are not relieved by the fact that the statements are audited. An auditor must comply with general principles of an audit. These require an auditor to: 1) comply with the 'Code of Ethics for Professional Accountants' issued by the IFAC (or a national Code of Ethics...

Maldives - Public Sector Accounting and Auditing : A Comparison to International Standards

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Other Financial Accountability Study; Economic & Sector Work
ENGLISH
Relevância na Pesquisa
26.6%
This assessment of public sector accounting and auditing standards purpose is to assist with the implementation of more effective public financial management (PFM) through better quality accounting and public audit processes in Maldives. The specific objectives are (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common well-based knowledge as to where local practices stand in comparison with internationally developed standards of financial reporting and audit; (b) to assess the prevailing variances; (c) to chart paths to reduce the variances; and (d) to provide a continuing basis for measuring improvements. Annex A explains the methodology used for the study. Annex B provides a summary of international accounting and auditing standards referred to in this study. Annex C and D provide country accounting and auditing legislation, respectively. Lastly, Annex E includes a description of the benefits of accrual accounting.

Malawi : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Accounting and Auditing Assessment (ROSC); Economic & Sector Work
ENGLISH
Relevância na Pesquisa
26.52%
This report is based on the findings of a review of accounting and auditing standards and practices in Malawi's corporate sector. The review exercise focused mainly on the strengths and weaknesses of the institutional framework that supports the corporate financial reporting system in the country; a review of Government accounting and auditing practices is outside the scope of this report. This report provides policy recommendations to improve accounting and auditing practices, including strengthening enforcement mechanisms to ensure compliance with accounting and auditing requirements. The key policy recommendations include: 1) Reviewing the Companies Act to provide for up-to-date requirements for financial reporting, and to ensure that there is room/flexibility to incorporate updates as they arise; 2) Reviewing the Public Accountants and Auditors Act to strengthen the regulatory functions of the Malawi Accountants Board (MAB), and reorganizing MAB into an effective independent oversight institution; 3) Putting in place arrangements to require public interest entities to apply IFRS for financial reporting...

India : Note on Financial Accountability Systems of Selected State Level Power Sector Entities

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Policy Note; Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
26.52%
This study on financial accountability systems of selected state level power sector entities for India examines and highlights systemic issues of accounting, financial reporting, auditing, disclosure practices as well as capacity and policy gaps in state power sector entities. Sustainable recommendations have been developed to remove roadblocks and strengthen financial management, reporting and disclosure practices. Review and analysis of public material, financial statements, surveys and discussions with stakeholders have been used to understand operational practices and to report on the level of subsidies and return on investment. Finally, the study focuses on consensus building with stakeholders on key issues and solutions. The purpose of the recommendations is to advise the Bank and stakeholders, feeding into the Country Assistance Strategy (CAS), on the quality of corporate governance, reporting and management answerability for public investment ' in the power sector.

Bhutan - Report on the Observance of Standards and Codes : Accounting and Auditing

World Bank
Fonte: World Bank Publicador: World Bank
Tipo: Economic & Sector Work :: Accounting and Auditing Assessment (ROSC)
ENGLISH
Relevância na Pesquisa
26.52%
Bhutan has registered rapid economic growth in the recent past. But the private sector's contribution to this growth has not been significant. Recognizing that the private sector can play an important role as an engine of growth, the Royal Government of Bhutan (RGoB) mapped out strategies to encourage the private sector to participate in the Kingdom's growth. An important strategy outlined under Bhutan's Tenth Five-Year-Plan (10FYP) is to enhance employment opportunities by encouraging private sector development, which will broaden the employment base. This strategy is also in line with another major 10FYP objective of vitalizing industry, in which the private sector is envisaged to play a major role. Bhutan's financial sector has hitherto been very small and underdeveloped, owing to the lack of adequate development in the private sector and the small size of the economy. The RGoB assessed that the lack of a clear institutional framework is one the major factors responsible for the slow growth and weak performance of industries in Bhutan...

Zambia - Public Expenditure Management and Financial Accountability Review : Country Financial Accountability Assessment, Annex, Volume 2

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Integrated Fiduciary Assessment; Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
26.52%
The challenges faced by Zambia in public expenditure management (PEM) have been longstanding, and will require targeted efforts, as well as a strong degree of political will to address. The recently launched constitutional review, which includes issues of public finance, the anti-corruption campaign of the new Government, and the renewed interest by Parliament in governance issues, and accountability have all been encouraging steps. Nevertheless, for Zambia to assure that public accountability is enduring, and not dependent upon the Government of the day, it must take steps to strengthen institutions of the State that can provide public oversight, and that promote basic checks and balances. This report provides a very detailed analysis of the country's PEM, and accountability processes. Yet, many of the recommendations are not new, but have been cited in previous reports of the Bank, and/or other donors. Effective implementation of public sector reforms will likely remain a challenge in Zambia. The limited capacity of Government suggests the need to target a few major aspects of public finance...

Haiti : A Review of Accounting and Audit Practices; Haiti - Une Revue des Pratiques Comptables et d'Audit en Haiti : rapport sur l'Application des Normes et Codes (ROSC)

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Accounting and Auditing Assessment (ROSC); Economic & Sector Work
ENGLISH
Relevância na Pesquisa
26.52%
This report analyzes corporate financial reporting and auditing practices in Haiti. It supports the Government's efforts to: (a) improve financial sector stability and development; (b) encourage a business climate conducive to private investment and local companies' access to credit and long-term finance; and (c) enhance the governance and accountability of public enterprises. For the purpose of this study, the benchmarks that have been used include the International Financial Reporting Standards (IFRS) and the International Standards on Auditing (ISA). The report also draws on international experience and good practice in accounting and auditing, particularly in Latin America and the Caribbean. The main focus of the review is the institutional framework and professional environment that underpin private sector accounting and audit practices.

Sri Lanka : Public Sector Accounting and Auditing, A Comparison to International Standards

World Bank
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Economic & Sector Work; Economic & Sector Work :: Accounting and Auditing Assessment (ROSC)
ENGLISH; EN_US
Relevância na Pesquisa
26.65%
This assessment of public sector accounting and auditing is generally meant to assist with the implementation of more effective Public Financial Management (PFM) through better quality accounting and public audit processes in Sri Lanka. It is intended to provide greater stimulus for more cost-effective outcomes of government spending. The specific objectives are (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common strongly founded knowledge as to where local practices stand in accordance with the internationally developed standards of financial reporting and audit; (b) to assess the prevailing variances; (c) to chart paths to reduce those variances; and (d) to provide a continuing basis for measuring improvements.

Maldives : Public Sector Accounting and Auditing, A Comparison to International Standards

World Bank
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Economic & Sector Work; Economic & Sector Work :: Accounting and Auditing Assessment (ROSC)
ENGLISH; EN_US
Relevância na Pesquisa
26.65%
This assessment of public sector accounting and auditing standards is generally meant to assist with the implementation of more effective public financial management (PFM) through better quality accounting and public audit processes in Maldives. It is intended to provide greater stimulus for more cost-effective outcomes of government spending. The specific objectives are (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common well-based knowledge as to where local practices stand in comparison with internationally developed standards of financial reporting and audit; (b) to assess the causes of the prevailing variances; (c) to chart paths to reduce the variances; and (d) to provide a continuing basis for measuring improvements. Annex A explains the methodology used for the study. Annex B provides a summary of international accounting and auditing standards referred to in this study. Annex C and D provide country accounting and auditing legislation, respectively. Lastly...

Expenditures, investment and financing for sustainable development in Trinidad and Tobago

Dougall, Desmond; Huggins, Wayne
Fonte: ECLAC Publicador: ECLAC
EN
Relevância na Pesquisa
26.65%
Includes bibliography; Main Statistical Points GEF funding has proceeded in recent years primarily via the World Bank, UNDP and UNEP. It has provided approximately US$5m in funding for projects totaling approximately US$18m in value (therefore over 70% locally cofinanced).   Total public expenditure (capital and recurrent) on environmental projects (as identified herein) has ranged between 0.15% to 0.21% of GDP over the period or approximately between US$2 to US$3 per capital. o The capital (development) portion of this environmental expenditure has been increasing sharply over the decade, ranging from approximately 4% to 47% over the last seven years of the decade. The major portion of this increase is attributable to the increasing EMA financial capabilities. The Ministry of Environment, which was formed in 1999, has no actual budgetary allocation. It provides policy direction to the Environmental Management Authority (EMA) and an administrative function for the Green Fund. The financial capability of the Environmental Management Authority (EMA) (including government budgetary allocations as well as other loan and grant funds) has more than doubled over the last half of the decade relative to government's total (capital and recurrent) budget...