PUBLIC AUDIT, GOOD GOVERNANCE AND ACCOUNTABILITY (2000)
| Preface | v | |
| Contributors | xiii | |
| Introduction | xvii | |
| I. | COMPTROLLER AND AUDITOR GENERAL OF INDIA: JURISDICTIONAL PROBLEMS | |
| 1 | Public Audit: Indispensable Tool of Public Administration
by R Venkataraman |
3 |
| 2 | Public Welfare, Accountability and the Public Auditors
by Murli Mahohar Joshi |
8 |
| 3 | Reflection on Government Audit
by V K Shunglu |
16
|
| II. | AUDIT: AN INSTRUMENT OF PARLIAMENTARY FINANCIAL CONTROL | |
| 4 | Audit and Parliamentary Financial Control
by M L Malhotra |
27 |
| 5 | Public Accounts Committee: Its Role in Ensuring Executive Accountability
by G C Malhotra |
50 |
| 6 | Enforcement of Accountability through Public Accounts Committee
by Ashok Kumar Pandey |
79 |
| 7 | Accountability Should be the Primary Concern of those who Exercise Authority
by K S Ramachandran |
88 |
| III | AUDIT AND GOVERNANCE | |
| 8 | Audit: A Window on Government
by M Y Ranade |
95 |
| 9 | Good Governance and Audit
by A C Tewari |
103 |
| 10 | Audit: An Instrument for Achieving Executive Accountability
by Sushil Anand |
111 |
| 11 | Fifty Years of Government Audit: A Balance Sheet
by K P Joseph |
119 |
| IV | AUDIT : NEW HORIZONS | |
| 12 | New Horizons in Audit
by Y Krishan |
133 |
| 13 | Evolution and Development of Performance Audit in India
by Vijay Kumar |
141 |
| 14 | Audit of Science & Technology in India
by T N Thakur |
157 |
| 15 | Audit of Fodder Scam in Bihar
by P K Mukhopadhyay |
175 |
| V | AUDIT: FUTURE CHALLENGES | |
| 16 | Executive Perception of Audit
by R Ramanathan |
195 |
| 17 | Indian Audit: Challenges of the Next Century
by B M Oza |
208 |
| 18 | Auditing in Liberalised Environment
by R S Prasad |
215 |
| 19 | Good Governance through Audit
by Anupam Kulshreshtha |
225 |
| 20 | Public Audit: An Agenda for Reform
by B P Mathur |
235 |
| Index | 267 | |
CONTEMPORARY ISSUES IN PUBLIC ACCOUNTABILITY AND AUDIT (2012)
| Foreword by CAG of India | v | |
| Acknowledgments | vii | |
| Contributors | xi | |
| Introduction | 1 | |
| I. COMPTROLLER AND AUDITOR GENERAL – MANDATE AND ROLE | ||
| 1. | Concept of Accountability and the Role of Supreme and Institutions
-V.K. Shunglu |
19 |
| 2. | CAG and the mandate question
– V.N. Kaul |
33 |
| 3. | Role of the CAG in our federal polity
– Dr. Subhash Chandra Pandey |
41 |
| 4. | Programme Evaluation in India and the role of CAG
– Vijay Kumar |
60 |
| II. AUDIT REPORT AND PUBLIC ACCOUNTS COMMITTEE | ||
| 5. | Visibility and effectiveness of Audit Reports
– A.L. Ganapathi |
87 |
| 6. | The Public Accounts Committee: New Challenges
– Dharam Vir |
93 |
| III. GOVERNANCE AND ACCOUNTABILITY | ||
| 7. | Ethics in Governance
– P.K. Brahma |
119 |
| 8. | Corruption, Accountability and Audit
– P.K. Tiwari |
141 |
| 9. | Does petty corruption matter?
– P.K. Mukhopadhyay |
166 |
| 10. | Audit and its relevance for Corporate Governance
– T.N. Thakur |
192 |
| IV. ACCOUNTING AUDIT | ||
| 11. | New Initiatives in Government Accounting
– B.S. Ramawamy |
205 |
| 12. | Statistical Sampling
– Samar Ray |
217 |
| 13. | IFRS and IND – Accounting Standards
– K.P. Sashidharan |
232 |
| V. PUBLIC ACCOUNTABILITY AND THE CONSTITUTION | ||
| 14. | Public Accountability under Indian Constitution
-T. Sethumadhavan |
245 |
Government Audit and Governance (2020)
CONTENTS
| Acknowledgments | iv | |
| Preface | vii | |
| Contributors | xxii | |
| AUDIT AND GOVERNANCE | 1 | |
| 1. | Public Audit: A Help or Hindrance in Governance? Experience of an administrator
S.P. Jakhanwal |
1 |
| 2. | Public Audit and Good Governance: an Overview
T. Sethumadhavan |
13 |
| 3. | Governance is more than the Government even for Auditors
P.K. Mukhopadhyay |
26 |
| 4. | Status of Devolution of Functions, Funds, and Functionaries
to Panchayats: Issues, Concerns And The Challenges Ahead R N Ghosh |
42 |
| 5. | Some Reflections on Corporate Governance and
Effectiveness of Statutory Audit Parimal K Brahma |
60 |
| 6. | Public Sector Auditing for Good Governance
C. Sheela Reddy |
73 |
| 7. | Key Issues of Governance in Indian Power Sector
Tantra Narayan Thakur |
85 |
| 8. | Good Governance: Public Audit & Project Management
K. P. Shashidharan PUBLIC FINANCE AND GOVERNANCE |
91 |
| 9. | India’s Burgeoning Public Expenditure and Mounting Debt-Threat of Financial Crisis
Dr B .P Mathur |
105 |
| 10. | Revamping the Budget Management System
Dr. Subhash Chandra Pandey |
124 |
| 11. | Accounting And Governance
Parag Prakash |
148 |
| SECTORAL AUDIT AND GOVERNANCE | ||
| 12 | Social Audit of Environment
Dhirendra Krishna |
157 |
| 13. | Revenue Audit: A Paradigm Shift
Mrs. Meenakshi Gupta |
168 |
| 14. | Audit’s Contributions to Good Governance in The Posts and Telecom Sector
Ms. Sangita Choure |
181 |
| 15. | Audit Report on ‘Coalgate’ in Allocation Of Coal Blocks – A Seismic Effort at Reform of Natural Economic Resources Allocation
Ajit Patnaik |
188 |
| 16 | Gender Governance and Public Audit
Nandini Y. Kapdi
|
198 |
| A LOOK AT REFORMS | ||
| 17
18 |
Reforming Ecosystem of Public Auditin India.
Mukesh Arya IT Audit in IA&AD and Its Future Govind Bhattacharjee |
208
227 |
| 19 | Asking for Trouble: The Paradox of IFA Architecture
Sudhansu Mohanty |
245 |
| 20 | Inordinate Delays in Tabling of CAG’s Audit Reports in The Legislatures
Dr. Himanshu Upadhyaya and Abhishek Punetha |
257 |
