Financial Accountability in Nepal : A Country Assessment

ISBN-13: 9780821354414 / Angielski / Miękka / 2003 / 164 str.

World Bank

Opis

Reforms in financial management are critical and should be approached in an integrated way covering planning, budgeting, accounting, internal control, internal audit, external audit, and oversight. Reform in only one area of financial management will not result in the same degree of expected benefits. This diagnostic study analyzes the budgeting, accounting, financial reporting and auditing systems, and the standards and practices in both the public and private sectors of Nepal's economy. The objectives of this study are to evaluate the strengths and weaknesses of the system, to assess the fiduciary risk that investments in both the public and private sectors are subject to and to identify the needs for capacity building in these areas.