Bhutan : Public Sector Accounting and Auditing, A Comparison to International Standards

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collection.link.10
https://openknowledge.worldbank.org/handle/10986/2111
collection.name.10
Accounting and Auditing Assessment
dc.contributor.author
World Bank
dc.date.accessioned
2012-06-01T13:43:46Z
dc.date.available
2012-06-01T13:43:46Z
dc.date.issued
2007
dc.date.lastModified
2017-12-14T04:13:16Z
dc.description.abstract
The objectives of this report are: (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common well-founded knowledge as to where local practices stand in accordance with the internationally developed standards of financial reporting and audit; (b) to assess the prevailing variances; (c) to chart paths to reduce the variances; and (d) to provide a continuing basis for measuring improvements. The analysis in this report has been conducted in light of the strong measures being taken in the Kingdom of Bhutan to reform the accounting and auditing processes. The report addresses several issues such as: adopting international accounting standards in major public enterprises; implementing professional leadership in accounting and financial management; implementing a fully integrated, computerized government accounting system; drafting new acts on public financial management and combating corruption; strengthening the Royal Institute of Management (RIM); and providing training for finance, accounting, and internal audit staff in line ministries and other government agencies, heads of administration and finance divisions, and other managers.
en
dc.identifier
http://documents.worldbank.org/curated/en/2007/05/8668439/bhutan-public-sector-accounting-auditing-comparison-international-standards
dc.identifier.isbn
999367010-3
dc.identifier.uri
http://hdl.handle.net/10986/6830
dc.language
English
dc.language.iso
en_US
dc.publisher
Washington, DC
dc.rights
CC BY 3.0 IGO
dc.rights.holder
World Bank
dc.rights.uri
http://creativecommons.org/licenses/by/3.0/igo
dc.subject
ACCESS TO INFORMATION
dc.subject
ACCOUNTANT
dc.subject
ACCOUNTING
dc.subject
ACCOUNTING POLICIES
dc.subject
ACCOUNTING PRACTICES
dc.subject
ACCOUNTING RECORDS
dc.subject
ACCOUNTING STANDARD
dc.subject
ACCOUNTING STANDARDS
dc.subject
ACCOUNTING SYSTEM
dc.subject
ACCOUNTING SYSTEMS
dc.subject
ACCRUAL ACCOUNTING
dc.subject
ACCRUAL BASIS
dc.subject
AFFILIATE
dc.subject
ANNUAL BUDGET
dc.subject
ANNUAL FINANCIAL STATEMENTS
dc.subject
ANNUAL REPORT
dc.subject
ANNUAL REPORTING
dc.subject
ANNUAL REPORTS
dc.subject
APPROPRIATIONS
dc.subject
ARREARS
dc.subject
ARTICLE
dc.subject
ASSET MANAGEMENT
dc.subject
AUDIT FINDINGS
dc.subject
AUDIT OFFICE
dc.subject
AUDIT RESOURCES
dc.subject
AUDIT STANDARDS
dc.subject
AUDITED FINANCIAL STATEMENTS
dc.subject
AUDITING
dc.subject
AUDITING TECHNIQUES
dc.subject
AUDITOR GENERAL
dc.subject
AUDITORS
dc.subject
AUDITS
dc.subject
BALANCE SHEET
dc.subject
BANKS
dc.subject
BENEFIT PLANS
dc.subject
BORROWING
dc.subject
BORROWING COSTS
dc.subject
BORROWINGS
dc.subject
BUDGET ESTIMATES
dc.subject
BUDGET FORMULATION
dc.subject
BUDGET MANAGEMENT
dc.subject
BUDGET MONITORING
dc.subject
BUDGET PERFORMANCE
dc.subject
BUDGET PROPOSAL
dc.subject
BUDGETARY EXPENDITURE
dc.subject
BUDGETARY OPERATIONS
dc.subject
BUDGETING
dc.subject
CASH ACCOUNTING
dc.subject
CASH BASIS
dc.subject
CASH FLOW
dc.subject
CASH FLOW STATEMENTS
dc.subject
CASH POSITION
dc.subject
CIVIL SERVICE
dc.subject
CIVIL SERVICE RULES
dc.subject
CONFLICT OF INTEREST
dc.subject
CONFLICTS OF INTEREST
dc.subject
CONSOLIDATED FINANCIAL STATEMENTS
dc.subject
CONSOLIDATION
dc.subject
CONTINGENT LIABILITIES
dc.subject
CONTRIBUTION
dc.subject
CURRENT ACCOUNT
dc.subject
CURRENT ASSETS
dc.subject
CURRICULA
dc.subject
DECISION-MAKING
dc.subject
DEPOSIT
dc.subject
DEPOSIT ACCOUNT
dc.subject
DEVELOPMENT BANK
dc.subject
DIAGNOSTIC TOOL
dc.subject
DISBURSEMENT
dc.subject
DISBURSEMENTS
dc.subject
DUE DILIGENCE
dc.subject
EARNINGS
dc.subject
EARNINGS PER SHARE
dc.subject
ECONOMIC DEVELOPMENT
dc.subject
EDUCATION PROGRAMS
dc.subject
EDUCATION STANDARDS
dc.subject
ELECTRONIC TRANSFER
dc.subject
EMPLOYEE BENEFITS
dc.subject
EMPLOYMENT
dc.subject
ENABLING ENVIRONMENT
dc.subject
ENTRY REQUIREMENTS
dc.subject
EQUIPMENT
dc.subject
EQUITY PORTFOLIO
dc.subject
EXCHANGE RATES
dc.subject
EXPENDITURE POLICIES
dc.subject
EXPENDITURES
dc.subject
EXTERNAL AUDIT
dc.subject
EXTERNAL AUDITORS
dc.subject
FAIR VALUE
dc.subject
FINANCIAL ACCOUNTABILITY
dc.subject
FINANCIAL INFORMATION
dc.subject
FINANCIAL INSTITUTIONS
dc.subject
FINANCIAL INSTRUMENTS
dc.subject
FINANCIAL MANAGEMENT
dc.subject
FINANCIAL POSITION
dc.subject
FINANCIAL REGULATIONS
dc.subject
FINANCIAL REPORTING
dc.subject
FINANCIAL REPORTING STANDARDS
dc.subject
FINANCIAL REPORTS
dc.subject
FINANCIAL RESOURCES
dc.subject
FINANCIAL STATEMENT
dc.subject
FINANCIAL STATEMENTS
dc.subject
FINANCIAL SYSTEMS
dc.subject
FISCAL AFFAIRS
dc.subject
FOREIGN EXCHANGE
dc.subject
FRAUD
dc.subject
GENERALLY ACCEPTED ACCOUNTING PRINCIPLES
dc.subject
GOVERNMENT ACCOUNTING
dc.subject
GOVERNMENT ACCOUNTING SYSTEM
dc.subject
GOVERNMENT ACCOUNTS
dc.subject
GOVERNMENT ASSISTANCE
dc.subject
GOVERNMENT AUDITING
dc.subject
GOVERNMENT BUDGET
dc.subject
GOVERNMENT GRANTS
dc.subject
GOVERNMENT SPENDING
dc.subject
HOLDING
dc.subject
HUMAN RESOURCE
dc.subject
INCOME
dc.subject
INCOME TAXES
dc.subject
INDEPENDENT AUDITOR
dc.subject
INFORMATION SYSTEMS
dc.subject
INFORMATION TECHNOLOGY
dc.subject
INSURANCE
dc.subject
INTANGIBLE
dc.subject
INTANGIBLE ASSETS
dc.subject
INTERNAL AUDIT
dc.subject
INTERNAL AUDIT FUNCTION
dc.subject
INTERNAL AUDITS
dc.subject
INTERNAL CONTROL
dc.subject
INTERNAL CONTROL SYSTEMS
dc.subject
INTERNAL CONTROLS
dc.subject
INTERNATIONAL ACCOUNTING STANDARDS
dc.subject
INTERNATIONAL AUDITING STANDARDS
dc.subject
INTERNATIONAL DEVELOPMENT
dc.subject
INTERNATIONAL STANDARD
dc.subject
INTERNATIONAL STANDARDS
dc.subject
INVENTORIES
dc.subject
LAWS
dc.subject
LEGAL FRAMEWORK
dc.subject
LEGISLATION
dc.subject
LEGISLATIVE SCRUTINY
dc.subject
LOAN
dc.subject
LOAN RECOVERIES
dc.subject
MANAGEMENT ACCOUNTING
dc.subject
MEDIUM-TERM DEVELOPMENT
dc.subject
MEDIUM-TERM DEVELOPMENT PLANS
dc.subject
MEMBER COUNTRIES
dc.subject
MINISTRY OF FINANCE
dc.subject
MODEL LAW
dc.subject
MONETARY FUND
dc.subject
NATIONAL ACCOUNTING
dc.subject
NATIONAL ACCOUNTS
dc.subject
NATIONAL AUDIT
dc.subject
NATIONAL BUDGET
dc.subject
NATIONAL FINANCE
dc.subject
NATIONAL GOVERNMENT
dc.subject
NET SURPLUS
dc.subject
ORGANIZATIONAL STRUCTURE
dc.subject
OUTREACH PROGRAMS
dc.subject
OUTSTANDING LOANS
dc.subject
PEER REVIEW
dc.subject
PENALTIES
dc.subject
PENSIONS
dc.subject
PERFORMANCE AUDIT
dc.subject
PERFORMANCE MEASUREMENT
dc.subject
PERFORMANCE MEASURES
dc.subject
PERFORMANCE TARGETS
dc.subject
PRIVATE ENTERPRISES
dc.subject
PROVISIONS
dc.subject
PUBLIC
dc.subject
PUBLIC ACCOUNTABILITY
dc.subject
PUBLIC ACCOUNTS
dc.subject
PUBLIC COMPANIES
dc.subject
PUBLIC ENTERPRISES
dc.subject
PUBLIC EXPENDITURE
dc.subject
PUBLIC FINANCE
dc.subject
PUBLIC FINANCIAL MANAGEMENT
dc.subject
PUBLIC INTEREST
dc.subject
PUBLIC RESOURCES
dc.subject
PUBLIC SECTOR
dc.subject
PUBLIC SECTOR ACCOUNTING
dc.subject
PUBLIC SECTOR ENTITIES
dc.subject
PUBLIC SECTORS
dc.subject
PUBLIC SERVICE
dc.subject
QUALITY ASSURANCE
dc.subject
QUALITY CONTROL
dc.subject
QUESTIONNAIRES
dc.subject
REMITTANCES
dc.subject
RESPONSIBILITIES
dc.subject
RETIREMENT
dc.subject
RETIREMENT BENEFIT
dc.subject
RISK ASSESSMENT
dc.subject
SALARY
dc.subject
SALE
dc.subject
SENIOR
dc.subject
SERVICE ORGANIZATIONS
dc.subject
SETTLEMENT
dc.subject
STAKEHOLDERS
dc.subject
SUBSIDIARY
dc.subject
SUPERVISION ARRANGEMENTS
dc.subject
SUPPORT PROGRAM
dc.subject
SUPREME AUDIT INSTITUTION
dc.subject
SUPREME AUDIT INSTITUTIONS
dc.subject
TRAINING COURSE
dc.subject
TRAINING COURSES
dc.subject
TRAINING PROGRAM
dc.subject
TRANSACTION
dc.subject
TRANSPARENCY
dc.subject
TRUE COSTS
dc.subject
TRUST FUNDS
dc.title
Bhutan : Public Sector Accounting and Auditing, A Comparison to International Standards
en
okr.doctype
Economic & Sector Work
okr.doctype
Economic & Sector Work :: Accounting and Auditing Assessment (ROSC)
okr.docurl
http://documents.worldbank.org/curated/en/2007/05/8668439/bhutan-public-sector-accounting-auditing-comparison-international-standards
okr.globalpractice
Finance and Markets
okr.globalpractice
Governance
okr.googlescholar.linkpresent
yes
okr.identifier.externaldocumentum
000011823_20071109171046
okr.identifier.internaldocumentum
8668439
okr.identifier.report
41429
okr.language.supported
en
okr.pdfurl
http://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2007/11/09/000011823_20071109171046/Rendered/PDF/414290BH0Audit10ALSO03962101PUBLIC1.pdf
en
okr.region.administrative
South Asia
okr.region.country
Bhutan
okr.region.geographical
Asia
okr.region.geographical
South Asia
okr.sector
General public administration sector
okr.sector
General finance sector
okr.sector
Public Administration
okr.sector
Law
okr.sector
Public Administration, Law, and Justice
okr.sector
Finance
okr.topic
Banks and Banking Reform
okr.topic
Public Sector Expenditure Analysis and Management
okr.topic
Finance and Financial Sector Development :: Debt Markets
okr.topic
Public Sector Economics and Finance
okr.topic
Public Sector Development
okr.unit
Financial Management Unit (SARFM)

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