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...

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...

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...

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...

Public expenditure control has become a central element of economic policy in many countries. This report analyses budget practices and some recent innovations from the point of view of senior public servants in the central budget offices of nineteen OECD Member countries. It also summarises the...

All Member States of the EU and countries from Central and Eastern Europe use agencies of various shapes and sizes as part of their system of public administration. The legal forms vary widely from country to country depending on the legal tradition and the system of administration. Public...

Compliance with the European Union’s budgetary, financial control and audit requirements is one of the basic obligations of EU membership. SIGMA examines this in two publications that chronicle the experiences of seven EU Member States, including its three newest adherents, in integrating EU...