Restructuring Public Financial Management Institutional Arrangements : A Case for Separation of Accounting from Auditing Functions, Government of Bangladesh
This Policy Note focuses on how the Government of Bangladesh can respond in the context of growing demand for better financial management performance, by strengthening the accounting and auditing functions of the government through a distinct cadre...
| Main Author: | |
|---|---|
| Format: | Policy Note |
| Language: | English en_US |
| Published: |
Washington, DC
2013
|
| Subjects: | |
| Online Access: | http://documents.worldbank.org/curated/en/2010/06/16453151/bangladesh-restructuring-public-financial-management-institutional-arrangements-case-separation-accounting-auditing-functions http://hdl.handle.net/10986/12833 |
| Summary: | This Policy Note focuses on how the
Government of Bangladesh can respond in the context of
growing demand for better financial management performance,
by strengthening the accounting and auditing functions of
the government through a distinct cadre. The note also
proposes the broader role of the accounting and auditing
function in view of contemporary reform in the areas of
public financial management and necessary institutional
framework that needs to be in place before separation takes
place. In addition to these, the note also provides the
Government with updated information on the current state of
the accounting function vis-a-vis the accounting and
auditing cadre and the essential pre-requisites that would
need to be addressed before full separation of the cadre is
initiated. It sets out policy decisions that need to be
taken on a priority basis to accelerate the separation process. |
|---|