IV Assurances of Integrity
Author: Ms. Dawn Elizabeth Rehm and Ms. Taryn R Parry
Language:
English
Keywords:
M&G; government; term id; appropriation; budget documentation; revenue collection; internal audit procedure; budget proposal; quality standard; Budget planning and preparation; Fiscal accounting and reporting; Contingent liabilities; Europe; Asia and Pacific; South America; Eastern Europe; Africa; Global; audit staff; a number of revenue authorities; INTOSAI Lima declaration; audit evidence; publication of audit report; Auditing; Internal audit; Government finance statistics

Abstract

261. It is essential for fiscal transparency that fiscal data reported to the government meet basic criteria that attest to their quality, and that mechanisms be in place that provide assurances to the legislature and the public about data integrity. Internal oversight mechanisms are necessary for the conduct of public officials, public service employment, internal audit, procurement, purchases and sales of public assets, and national revenue administration. External oversight mechanisms also provide assurances through an independent national audit body, a national statistical body, and engagement with external independent experts.

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Cover Manual on Fiscal Transparency (2007)
Manual on Fiscal Transparency (2007)
Author: Ms. Dawn Elizabeth Rehm and Ms. Taryn R Parry
ISBN:
9781589066618
ISSN:
2663-3744
Publication Date:
19 Oct 2007
Publisher:
International Monetary Fund
DOI:
https://doi.org/10.5089/9781589066618.069
Pages:
154

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