White F, Hollingsworth KExplains how public sector organizations in the UK are held to account by central government’s auditing and accounting procedures, and discusses accounting and auditing procedures at the sub and supranational level. Highlights the impact of a new public management on accounting and auditing procedures. Explores a number of the tensions caused by the different requirements of democratic and management accountability. Provides a wealth of detail of the working of central accounting and auditing methods, written in an accessible format, but fails to take account of recent developments such as devolution of Scotland and Wales and the implications of the Audit Commission’s role in regulating the implementation of the best value regime in local government. Targets those interested in UK politics, public administration and constitutional issues.
New figures on outsourcing would indicate that best value in IT is often best delivered by hiring in the private sector.The seventh annual ITNET Index has shown that the value of local government IT contracts awarded to suppliers has risen from 35m pounds to 50m as the service has moved from compulsory competitive tender (CCT) to best value.
A new report from the Public Audit Forum (PAF) argues that, with clear risk assessment by auditors, electronic service delivery need not lead to a loss of accountability. There are fears among some working in the public sector that the increasing moves to electronic service delivery, as set out in the Modernising Government Agenda, could lead to a lack of control and accountability.The new report tries to address those concerns, by pointing out that delivering services over electronic networks does not result in new audit objectives, but in new risks that need to be addressed. It sets out how electronic service delivery affects audit, the importance of information security standards to audit evidence; and how auditors need to respond to the new challenge.
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