IFAC, 2001

In: Study 13

Tipo documento: Artigo

Autor(es): INTERNATIONAL FEDERATION OF ACCOUNTANTS – IFAC

Ano: 2001

Local: http://www.ifac.org/Members/DownLoads/Study_13_Governance.pdf

Palavras-Chave:
Resumo:

International Public Sector Studies are intended to provide advice on financial reporting, accounting and auditing issues in the public sector. They are based on the study of the best practice and most effective methods for dealing with the issues being addressed.

Circumstances vary in different jurisdictions and factors affecting governance in a particular jurisdiction are often unique to that jurisdiction. However, the PSC believes that the guidance included in this Study may be useful for developing regional and national guidance on governance. The PSC encourages regional and national organizations to consider this Study in developing guidance appropriate to their own jurisdictions.

This Study focuses on governance arrangements in the public sector; specifically on the responsibilities of a governing body of a public sector controlled entity. The PSC believes that the publication of this Study will contribute to good governance and accountability in the public sector throughout the world.

This Study has, to a certain extent, been based on the publication of the Chartered Institute of Public Finance and Accountancy (CIPFA) in the United Kingdom, Corporate Governance — A Framework for Public Service Bodies.

The IFAC PSC is grateful to CIPFA for granting permission to use that publication as a basis for this Study.