This paper is the result of a comparison of the audit practices with respect to the audit of secret and politically sensitive subjects by the Supreme Audit Institutions (SAI’s) of France, Germany, the Netherlands and the United Kingdom. Not only do the practices differ but the mandate and...

Central Bank Audit Practices describes common approaches, practices and trends relevant to the audit of central banks, with a view to supporting public administration reform efforts in central and eastern European countries. The study provides a basis for further discussion between...

Many companies have implemented programmes that help them to respond to societal concerns about the economic, social and environmental impacts of their activities. These help them to manage their compliance with legal or regulatory requirements and their response to “softer” forms of social...

The purpose of this handbook is to raise the awareness level of tax examiners and auditors on money laundering. It provides guidance in identifying money laundering during the conduct of normal tax audits. It also describes the resources and tools that are available for effective detection and...

Over the past decade, the European Commission, as the institution responsible for implementing the Community Budget, has taken an increasingly active interest in the effectiveness of the control measures applied by Member States to Community funds. Indeed, it is in the common interest of the...

Presents the findings of Canada's Youth in Transition Survey, which complements OECD's PISA survey and offers significant new policy insights in understanding students’ choices at different ages and the impact of these decisions on consequent education and labour market outcomes. YITS is a...

This document is aimed at disseminating to a wider public the data on employment by industry and occupations for ten OECD countries, that have been collected over the last few years in the context of analytical work aimed at exploring empirically the changing patterns of skills in OECD...

This report provides an overview of ICT skills and employment across OECD economies and analyses some of the impacts on economic performance. It presents a new approach to capturing the diffusion of ICTs in the economy.

Human resources, training, qualifications and skills play an essential part in the development of regional economies. The notion of "learning" regions which has now become self-evident has yet to be translated into practice: but under which conditions and what are the priorities? This...

A basic level of literacy and numeracy is essential for full participation in modern societies. While very few people in most of the advanced countries could be regarded as illiterate or innumerate, recent studies have shown that there are, in fact, significant numbers of people with poor...