mardi 13 novembre 2007

Citations sur certaines mutations de l'audit dans le secteur public

Citations clés pour bien comprendre l’évolution de l’audit dans le secteur public

See following articles - GAO answers the question: what’s in a name. By David M. Walker. Comptroller General of the United States. See also « The Comptrollers General of the United States and a conversation with the surviving VGH’S. Donald E. Tidrick, Ph D, CPA, CMA, CIA. Deloitte Professor of accountancy. Nothern Illinois University :

- David M. Walker, Comptroller General of the United State: “After 83 years, the General Accounting Office has changed its name to the Government Accountability Office. Some might wonder why GAO felt a need to tinker with an in institutional identity so strongly associated with government economy, efficiency, and effectiveness. But our old name, as familiar and reassuring as it was, had no kept pace with GAO’s evolving role in government. The truth is that “accounting” has never been our chief mission”
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- Plus loin, le patron de GAO précise ce qui suit : « GAO has become a modern, multidisciplinary professional services organization whose 3200 employees include economists, social scientists, engineers, actuaries, and computer experts as well as specialists in areas from health care to homeland security.”

Keneth Dye, qui a occupé les fonctions de Vérificateur général du Canada, lors de la Conférence des Vérificateurs généraux, en 1996, au Pakistan:

« What is auditing? Well most of us in this room come from traditions wich saw compliance with laws and regulations evolve in professional opinions of the fairness of account presentations. And now we see much of our public sector audit world beginning to focus on what the National Audit Office (United Kingdom) and the Office of the General Audit Office (Canada) call Value For Money auditing and much of the INTOSAI community refer as Performance Auditing. Same thing! When we combine compliance, financial attest and VFM or performance auditing into one basket, we Canadian call that Comprehensive Auditing. As you know in Canada, we are bilingual nation and in the French language the complete range of public sector auditing is called Verification intégrée, which roughly translate back to English language as integrated auditing. .. Well integrated and comprehensive it doesn’t really matter, but the combined basket of auditing services is what I mean when I say auditing”

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