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Public auditing in Holland
edited by: Erik Baaijens and Hans van der Wielen
edited by: Erik Baaijens and Hans van der Wielen
This book is about the (central) government audit function in Holland and discusses its history, the discipline in practice and a number of important themes in Dutch government auditing. The book was compiled and written by Dutch government auditors with the objective of combining expertise on the practice of government auditing in Holland. The publication is, of course, also intended for all those wishing to know more about the profession of the government auditor in the Netherlands.
Acquiring an accurate view of the most important themes involved in the work of a government auditor requires knowledge of the historical background. The first section of the book outlines the history and development of the Dutch central government audit function. The central government audit function did not develop in isolation and is explored in this book in the context of auditing in the EU. The first section also focuses on two themes: integrated audit and risk management from an audit perspective. Part two mainly deals with practical applications. This part contains a selection from the Audit Manual for the Ministerial Audit Departments (Handboek Auditing Rijksoverheid or HARo), which is published in 2005 and updated annually. The aim of the HARo is to achieve a uniform audit approach for the Ministerial Audit Departments. The book clearly shows that the profession of the government auditor in the Netherlands has become more stimulating over the years. It also shows the varied ways in which the government auditor contributes to improving the quality of Dutch government.
Acquiring an accurate view of the most important themes involved in the work of a government auditor requires knowledge of the historical background. The first section of the book outlines the history and development of the Dutch central government audit function. The central government audit function did not develop in isolation and is explored in this book in the context of auditing in the EU. The first section also focuses on two themes: integrated audit and risk management from an audit perspective. Part two mainly deals with practical applications. This part contains a selection from the Audit Manual for the Ministerial Audit Departments (Handboek Auditing Rijksoverheid or HARo), which is published in 2005 and updated annually. The aim of the HARo is to achieve a uniform audit approach for the Ministerial Audit Departments. The book clearly shows that the profession of the government auditor in the Netherlands has become more stimulating over the years. It also shows the varied ways in which the government auditor contributes to improving the quality of Dutch government.
Boek 283 pagina's
prijs:
ISBN 978901212908-4
PDF download (4mb)
Made in Holland
Dit Engelstalige boek is vooral bedoeld voor landen die werken aan de verbetering van hun begrotingsproces. Het boek beschrijft de belangrijkste ontwikkelingen rondom de Nederlandse overheidsfinanciën. Experts van het Ministerie van Financiën schetsen de Nederlandse ervaringen en geven praktische inzichten.
Nowadays,many countries are refining their budgeting systems.This is an ongoing process during which visitors oftenappreciate coming to the Netherlands tostudy the Dutch budgetary system.The Dutch Ministry ofFinance finds thesevisits useful because they frequently drawcomparisons between the foreign and Dutchapproaches which make the Ministry moreaware ofthe unique aspects ofthe Dutchsystem.To facilitate these visits Made inHollandwas compiled,an overview oftheDutch system written by the people whowork with it on a daily basis.The publicationcontains considerable practical knowledgeand information.History shows that fiscal rules have alwaysplayed an important role in the Netherlandsand that they have been subject to changesthroughout the years.These rules are not onlyinfluenced by macro-economic and budgetarydevelopments,but also by changing insightsinto the role ofthe budget.To transferringknowledge and skills on this subject from theMinistry ofFinance to the spending departments,the Public Finance School wasdeveloped; an institution that,after twentyyears,has recently become the NationalAcademy for Finance and Economy.Made inHolland was compiled under responsibility ofthe Academy.
Gerrit Zalm,Minister ofFinance,says in his foreword: ‘It is ofthe utmostimportance to have a strong budgetary framework that provides stabilityand transparency,both at national level and in the European Union.Such a framework must help to resist political pressure for budgetary slippages in good times.Budgetary discipline matters now more than ever given the future costs ofageing.The Netherlands and other European countriesnow face the difficult but necessary policy task ofusing the still modesteconomic recovery to strengthen fiscal discipline.Made in Holland gives an overview ofthe development ofthe budgettary discussion in theNetherlands.Budget rules are discussed,the legal framework ofthe budget is set out,performance budgeting techniques are described and thechallenges ofcapacity building are formulated.I can recommend the book,but moreover I hope the book will stimulate discussions on budget systems.
Boek
prijs € 24,50
ISBN 9012105455
pdf download (4mb)
Budgetary Reforms in Transition Countries
The role of capacity building
Het boek ‘Budgetary Reforms in Transition Countries, The role of capacity building’. gaat over transformatieprocessen, de wijze waarop in landen inhoud wordt gegeven aan het opbouwen van kennis om de hervormingen van het begrotingsproces te ondersteunen.
Nowadays, many countries are refining their budgeting systems. This is an ongoing process during which visitors often appreciate coming to the Netherlands to study the Dutch budgetary system. The Dutch Ministry of Finance finds these visits useful because they frequently draw comparisons between the foreign and Dutch approaches which make the Ministry more aware of the unique aspects of the Dutchsystem. To facilitate these visits Made in Holland was compiled, an overview of the Dutch system written by the people who work with it on a daily basis. The publication contains considerable practical knowledge and information. History shows that fiscal rules have always played an important role in the Netherlands and that they have been subject to change sthroughout the years. These rules are not only influenced by macro-economic and budgetary developments, but also by changing insights into the role ofthe budget. To transferring knowledge and skills on this subject from the Ministry of Finance to the spending departments, the Public Finance School was developed; an institution that, after twenty years, has recently become the National Academy for Finance and Economy. Made in Holland was compiled under responsibility of the Academy
Gerrit Zalm, former Minister of Finance, says in his foreword: ‘It is of the utmost importance to have a strong budgetary framework that provides stability and transparency, both at national level and in the European Union. Such a framework must help to resist political pressure for budgetary slippages in good times. Budgetary discipline matters now more than ever given the future costs of ageing. The Netherlands and other European countrie snow face the difficult but necessary policy task of using the still modest economic recovery to strengthen fiscal discipline. Made in Holland gives an overview of the development of the budgettary discussion in the Netherlands. Budget rules are discussed, the legal framework of the budget is set out, performance budgeting techniques are described and the challenges of capacity building are formulated. I can recommend the book, but more over I hope the book will stimulate discussions on budget systems.
prijs:
ISBN 978901212908-4
PDF download (4mb)
Made in Holland
Dit Engelstalige boek is vooral bedoeld voor landen die werken aan de verbetering van hun begrotingsproces. Het boek beschrijft de belangrijkste ontwikkelingen rondom de Nederlandse overheidsfinanciën. Experts van het Ministerie van Financiën schetsen de Nederlandse ervaringen en geven praktische inzichten.
Nowadays,many countries are refining their budgeting systems.This is an ongoing process during which visitors oftenappreciate coming to the Netherlands tostudy the Dutch budgetary system.The Dutch Ministry ofFinance finds thesevisits useful because they frequently drawcomparisons between the foreign and Dutchapproaches which make the Ministry moreaware ofthe unique aspects ofthe Dutchsystem.To facilitate these visits Made inHollandwas compiled,an overview oftheDutch system written by the people whowork with it on a daily basis.The publicationcontains considerable practical knowledgeand information.History shows that fiscal rules have alwaysplayed an important role in the Netherlandsand that they have been subject to changesthroughout the years.These rules are not onlyinfluenced by macro-economic and budgetarydevelopments,but also by changing insightsinto the role ofthe budget.To transferringknowledge and skills on this subject from theMinistry ofFinance to the spending departments,the Public Finance School wasdeveloped; an institution that,after twentyyears,has recently become the NationalAcademy for Finance and Economy.Made inHolland was compiled under responsibility ofthe Academy.
Gerrit Zalm,Minister ofFinance,says in his foreword: ‘It is ofthe utmostimportance to have a strong budgetary framework that provides stabilityand transparency,both at national level and in the European Union.Such a framework must help to resist political pressure for budgetary slippages in good times.Budgetary discipline matters now more than ever given the future costs ofageing.The Netherlands and other European countriesnow face the difficult but necessary policy task ofusing the still modesteconomic recovery to strengthen fiscal discipline.Made in Holland gives an overview ofthe development ofthe budgettary discussion in theNetherlands.Budget rules are discussed,the legal framework ofthe budget is set out,performance budgeting techniques are described and thechallenges ofcapacity building are formulated.I can recommend the book,but moreover I hope the book will stimulate discussions on budget systems.
Boek
prijs € 24,50
ISBN 9012105455
pdf download (4mb)
Budgetary Reforms in Transition Countries
The role of capacity building
Het boek ‘Budgetary Reforms in Transition Countries, The role of capacity building’. gaat over transformatieprocessen, de wijze waarop in landen inhoud wordt gegeven aan het opbouwen van kennis om de hervormingen van het begrotingsproces te ondersteunen.
Nowadays, many countries are refining their budgeting systems. This is an ongoing process during which visitors often appreciate coming to the Netherlands to study the Dutch budgetary system. The Dutch Ministry of Finance finds these visits useful because they frequently draw comparisons between the foreign and Dutch approaches which make the Ministry more aware of the unique aspects of the Dutchsystem. To facilitate these visits Made in Holland was compiled, an overview of the Dutch system written by the people who work with it on a daily basis. The publication contains considerable practical knowledge and information. History shows that fiscal rules have always played an important role in the Netherlands and that they have been subject to change sthroughout the years. These rules are not only influenced by macro-economic and budgetary developments, but also by changing insights into the role ofthe budget. To transferring knowledge and skills on this subject from the Ministry of Finance to the spending departments, the Public Finance School was developed; an institution that, after twenty years, has recently become the National Academy for Finance and Economy. Made in Holland was compiled under responsibility of the Academy
Gerrit Zalm, former Minister of Finance, says in his foreword: ‘It is of the utmost importance to have a strong budgetary framework that provides stability and transparency, both at national level and in the European Union. Such a framework must help to resist political pressure for budgetary slippages in good times. Budgetary discipline matters now more than ever given the future costs of ageing. The Netherlands and other European countrie snow face the difficult but necessary policy task of using the still modest economic recovery to strengthen fiscal discipline. Made in Holland gives an overview of the development of the budgettary discussion in the Netherlands. Budget rules are discussed, the legal framework of the budget is set out, performance budgeting techniques are described and the challenges of capacity building are formulated. I can recommend the book, but more over I hope the book will stimulate discussions on budget systems.
Boek
ISBN 9012105897
pdf download (2mb)
ISBN 9012105897
pdf download (2mb)
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