Quick Revision: Audit and accounting

Audit and accounting: Auditing is defined as the systematic and independent assessment and examination of data, statement, records, operations and performance, financial or otherwise of an enterprise.   Objectives of Auditing: PRIMARY OBJECTIVE Examining the system of Internal check Checking arithmetical accuracy of books of accounts Verifying the authenticity and validity of transactions. Checking the … Read more

RAS MAINS REVISION: Part III Auditing and Accounting

RAS MAINS REVISION: Part III Auditing and Accounting Social Audit:    It is a tool through which government department can plan, manage and measure non-financial activities and monitor both internal and external consequences of the department social and commercial operation. OR Social Audit is an independent evaluation of the performance of an organisation as it relates … Read more

Quick points: Accounting and auditing; Budgetary Control

Part C Accounting and Auditing; Budgetary Control: Definition: Budgetary control is the process by which budgets are prepared for the future period and are compared with the actual performance for finding out Variance.   Obj. of BC: Define the objectives of the organisation Providing plans to achieve the objectives Coordinating the activities of various departments … Read more

Citizen Centric Governance

    The “key word” to be used in this is the “citizens engagement” in the various phases of the service definition, development, refining and monitoring, and the whole concept of user-centric Services is based on “putting the citizen (user) at the centre of innovative services” starting from enabling of a specific procedure: citizens shall … Read more

Code Of Conduct

Code Of Conduct Civil servants have special obligations because they are responsible for managing Resources entrusted to them by the community, because they provide and deliver Services to the community and because they take important decisions that aff ect all aspects of a community’s life. Th ecommunity has a right to expect that the civil … Read more

Inter-governmental action

IPCC UN Conference on Environment and Development (Earth Summit), 1992 Agenda 21 An action plan of UN relating to Sustainable Development adopted at the Earth Summit, 1992 UNFCCC Kyoto Protocol IPCC 1988 by World Meteorological Organisation and UNEP tasked with reviewing and assessing the most recent scientific, technical and socio-economic information produced worldwide relevant to … Read more

Urban Services Environmental Rating System (USERS)

The Urban Services Environmental Rating System (USERS) is a tool that helps cities assess their environmental performance. It does this by rating cities on a number of factors, including air quality, water quality, waste management, and energy use. The USERS rating system is divided into the following subtopics: Air quality Water quality Waste management Energy … Read more

Social Audit

Social Audit A social audit is a process of evaluating the social and environmental impact of an organization’s activities. It can be used to identify areas where the organization can improve its performance, and to communicate its progress to stakeholders. Social audits can be conducted by internal or external auditors. Internal auditors are employees of … Read more