A history of British national audit : the pursuit of accountability

A Sense of HistoryMedieval BeginningsOrigins of the Exchequer'Course of the Exchequer'Accountability of SheriffsExamination of AccountsAbuses of OfficeExchequer ControlsThe Later ExchequerConclusionAdvance and Retreat in the Financial Supremacy of ParliamentAccountability to ParliamentIntroduction of AppropriationDevelopments under the LancastriansYorkist Revival and Tudor ReorganizationAuditors of the ImprestsParliament and the StuartsSamuel PepysCommittee of Accounts 1667ConclusionThe Commissioners and Board of AuditIntroduction of the Civil ListSinecures and PatronageEconomical ReformCommissioners for Examining the Public Accounts 1780-5Commissioners of Audit 1785-1866Consolidation of AuditThe Treasury and the Civil Service in Nineteenth-Century BritainConclusionEarly Victorian ReformThe 1832 Audit ActSir James Graham and EconomyMain Provisions of the ActThe 1846 Audit Act and the 1851 Audit ActSelect Committee on Public MoniesWilliam Gladstone and His Sacred MissionDelays in Audit Reform and the Audit BillConclusionThe 1866 Audit Act and the Modern StateIndependence of the Comptroller and Auditor GeneralDepartmental Accounting OfficersEarly ChallengesAccounting PracticesStaffing and Asserting IndependenceThe First C&AGsIntroduction of Value-for-Money AuditsThe Welfare StateColonial AuditExpenses of Members of ParliamentConclusionAudit, Accountability, and the Impact of the Two World WarsFirst World WarTreasury Control of DepartmentsControls on ContractsWartime AuditPeace and Restoration of Parliamentary ControlAppointment of Accounting OfficersRestoring Financial ControlExchequer and Audit Departments Act 1921Key ReformsAppointment of Professionally Qualified Audit StaffTrial Introduction of Accrual AccountsThe Second World War and C&AG AuditThreats to Effective AuditAudit of Expenditure OverseasAudit of Contracts for Supplies and ServicesConclusionPost-War Strengths and ChallengesRedrawing the LinesValue-for-Money ExaminationsRights of Access and InspectionE&AD Audit RelationshipsEmerging ConcernsConclusionAudit in the Time of the New Public ManagementFulton ReportReorganization of Central GovernmentNew Management TechniquesReform of the E&ADImpetus for ChangeManagement ReviewRaynerismThe Financial Management InitiativeNext StepsFurther Developments in AuditC&AGs, the Treasury, and Audit ReformConclusionThe National Audit OfficeInitiating ReformNational Audit Act 1983Treasury Response to ReformMaintaining and Extending Audit AccessResponding to New DemandsSharman ReportEnvironmental AuditingReporting PracticesRelationship with Departments'Following Public Money'Competition and Contracting OutDevolutionAccrual Accounting and Resource AccountsNAO Corporate Governance and IndependenceNew NAO LegislationNAO Performance 2014-15ConclusionRecurring Themes and Continuing ChangeAppropriationAccounting OfficersAudit IndependenceAudit RemitRights of Access and InspectionRelationships with the PAC and ParliamentRelationships with the Treasury and DepartmentsClarifying and Strengthening AccountabilitiesConclusionBibliography
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