Restructuring Public Financial Management Institutional Arrangements : A Case for Separation of Accounting from Auditing Functions, Government of Bangladesh

World Bank

Washington, DC

关键词: ACCOUNT;    ACCOUNTANT;    ACCOUNTANTS;    ACCOUNTING;    ACCOUNTING FRAMEWORK;   

RP-ID  :  70359

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

This Policy Note focuses on how theGovernment of Bangladesh can respond in the context ofgrowing demand for better financial management performance,by strengthening the accounting and auditing functions ofthe government through a distinct cadre. The note alsoproposes the broader role of the accounting and auditingfunction in view of contemporary reform in the areas ofpublic financial management and necessary institutionalframework that needs to be in place before separation takesplace. In addition to these, the note also provides theGovernment with updated information on the current state ofthe accounting function vis-a-vis the accounting andauditing cadre and the essential pre-requisites that wouldneed to be addressed before full separation of the cadre isinitiated. It sets out policy decisions that need to betaken on a priority basis to accelerate the separation process.