Administration最新文献_第5页

Le Conservatoire du littoral, un outil au service des patrimoines naturels et paysagers 滨海保护区--保护自然和景观遗产的工具

IF 0.5

Administration Pub Date : 2024-01-18 DOI: 10.3917/admi.280.0062

G. Rolland

引用次数: 0

Sobriété foncière : atteindre le « zéro artificialisation nette des sols » 土地的清醒：实现 "土地零净人工化"。

IF 0.5

Administration Pub Date : 2024-01-18 DOI: 10.3917/admi.280.0065

Jean-Baptiste Butlen

引用次数: 0

Making internal audit count 让内部审计发挥作用

IF 0.5

Administration Pub Date : 2023-12-22 DOI: 10.2478/admin-2023-0024

Kevin De Barra

{"title":"Making internal audit count","authors":"Kevin De Barra","doi":"10.2478/admin-2023-0024","DOIUrl":"https://doi.org/10.2478/admin-2023-0024","url":null,"abstract":"In recent years the role of the internal audit function has gained increasing prominence and is now seen as a cornerstone in the overall governance of public sector bodies. This article explores the experience of 127 public sector bodies and illuminates key insights for public sector bodies seeking to realise more meaningful results from the efforts currently directed towards the internal audit function. Among the most significant research findings is the evidence that the function is not viewed by its most key stakeholders as a primary driver of continuous improvement. This finding identifies a disconnect between the real-world practice of internal audit function and the definition of the function across relevant academic literature, public policy and practitioner guidance. The author concludes that an overemphasis on assurance activities can be to the detriment of the other value-add functions which the internal audit function can deliver. While currently widely viewed as a divorced function, the real value of internal audit will only be realised by integrating it within the organisation. Such integration will allow the sharing of enterprise-wide learning, thus enabling the function to become a primary driver of a permanent culture of continuous improvement.","PeriodicalId":41890,"journal":{"name":"Administration","volume":null,"pages":null},"PeriodicalIF":0.5,"publicationDate":"2023-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139022334","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Parliamentary oversight: Oireachtas committees and the Dáil Committee on Public Accounts in the twenty-first century 议会监督：21 世纪的议会委员会和众议院公共账目委员会

IF 0.5

Administration Pub Date : 2023-12-22 DOI: 10.2478/admin-2023-0026

Catherine Lynch

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引用次数: 0

One hundred years of the Office of the Comptroller and Auditor General in the newspapers 报刊上的主计长兼审计长办公室百年历史

IF 0.5

Administration Pub Date : 2023-12-01 DOI: 10.2478/admin-2023-0025

Richard Boyle

引用次数: 1

Ireland’s first state agency: A century of change in the range and scope of functions of the Office of the Comptroller and Auditor General 爱尔兰的第一个国家机构：主计长兼审计长办公室职能范围的百年变迁

IF 0.5

Administration Pub Date : 2023-12-01 DOI: 10.2478/admin-2023-0023

Colin Scott, Muiris MacCarthaigh

{"title":"Ireland’s first state agency: A century of change in the range and scope of functions of the Office of the Comptroller and Auditor General","authors":"Colin Scott, Muiris MacCarthaigh","doi":"10.2478/admin-2023-0023","DOIUrl":"https://doi.org/10.2478/admin-2023-0023","url":null,"abstract":"Abstract A search of the Irish State Administration Database (ISAD, www.isad.ie), which records the origins, life cycle, policy domain and functions of all central public organisations since the foundation of the Irish state over a century ago, reveals that, following the formative and turbulent year of 1922, the Office of the Comptroller and Auditor General was the first new agency formally established in 1923. The primacy given to what we might now refer to as a supreme audit institution (SAI) for the public sector reflects the importance of financial control to the effective functioning and legitimacy of the executive organs of the nascent state. In this paper we analyse the changing range and scope of functions undertaken by the Comptroller and Auditor General in its first century. We examine first the sustained growth in the number and type of public bodies subject to Comptroller and Auditor General scrutiny. Second, we look at the broadening in scope of audit functions beyond the traditional concerns of regularity, ensuring the money was spent for the purposes for which it was given (financial and compliance audit), to encompass wider values such as efficiency, economy and effectiveness and even performance, more broadly conceived. Finally, as well as the instrumental perspective on the role of the Comptroller and Auditor General’s Office, we reflect on the key relationships and cultural and symbolic dimensions of the Office’s work across time. From this analysis we draw some conclusions about the nature of financial control in the contemporary state, as compared with the early Irish state.","PeriodicalId":41890,"journal":{"name":"Administration","volume":null,"pages":null},"PeriodicalIF":0.5,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138993876","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Synopsis of research undertaken by Office of the Comptroller and Auditor General officials as part of the Institute of Public Administration’s MEconSc in Policy Analysis 主计长兼审计长办公室官员作为公共行政学院政策分析硕士课程的一部分进行的研究概要

IF 0.5

Administration Pub Date : 2023-12-01 DOI: 10.2478/admin-2023-0028

Alice Kelly

引用次数: 0

Making internal audit count 让内部审计发挥作用

IF 0.5

Administration Pub Date : 2023-12-01 DOI: 10.2478/admin-2023-0024

Kevin De Barra

{"title":"Making internal audit count","authors":"Kevin De Barra","doi":"10.2478/admin-2023-0024","DOIUrl":"https://doi.org/10.2478/admin-2023-0024","url":null,"abstract":"Abstract In recent years the role of the internal audit function has gained increasing prominence and is now seen as a cornerstone in the overall governance of public sector bodies. This article explores the experience of 127 public sector bodies and illuminates key insights for public sector bodies seeking to realise more meaningful results from the efforts currently directed towards the internal audit function. Among the most significant research findings is the evidence that the function is not viewed by its most key stakeholders as a primary driver of continuous improvement. This finding identifies a disconnect between the real-world practice of internal audit function and the definition of the function across relevant academic literature, public policy and practitioner guidance. The author concludes that an overemphasis on assurance activities can be to the detriment of the other value-add functions which the internal audit function can deliver. While currently widely viewed as a divorced function, the real value of internal audit will only be realised by integrating it within the organisation. Such integration will allow the sharing of enterprise-wide learning, thus enabling the function to become a primary driver of a permanent culture of continuous improvement.","PeriodicalId":41890,"journal":{"name":"Administration","volume":null,"pages":null},"PeriodicalIF":0.5,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139022077","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The origins of the Committee on Public Accounts and its engagement with the Comptroller and Auditor General 政府账目委员会的起源及其与主计长兼审计长的关系

IF 0.5

Administration Pub Date : 2023-12-01 DOI: 10.2478/admin-2023-0027

Marie Léoutre

引用次数: 0

Parliamentary oversight: Oireachtas committees and the Dáil Committee on Public Accounts in the twenty-first century 议会监督：21 世纪的议会委员会和众议院公共账目委员会

IF 0.5

Administration Pub Date : 2023-12-01 DOI: 10.2478/admin-2023-0026

Catherine Lynch

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引用次数: 0