Improving Financial Management in Sub-Saharan Africa

Improving Financial Management in Sub-Saharan Africa

This paper describes the status of accounting and auditing in sub-Saharan Africa (SSA), and the importance of having an auditing profession which is seen to maintain the highest standards. The paper assesses existing schemes for reviewing the quali...

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Bibliographic Details
Main Author: Johnson, Sonia R.
Format: Brief
Language:English
Published: World Bank, Washington, DC 2012
Subjects:
ACCOUNTING
ACCOUNTS
AUDIT REPORTS
AUDITING
AUDITING PROFESSION
AUDITING STANDARDS
AUDITORS
AUDITS
BENEFICIARIES
BUSINESS COMMUNITY
CERTIFIED PUBLIC ACCOUNTANTS
COMPLIANCE AUDITING
ECONOMIC GROWTH
FINANCIAL MANAGEMENT
FINANCIAL STATEMENTS
INCOME
INTERNAL AUDIT
LEARNING
PRIVATE SECTOR
PUBLIC SECTOR
QUALITY CONTROL ACCOUNTING
PROFESSIONAL STANDARDS
PILOT PROJECTS
QUALITY STANDARDS
RELIABILITY
INTERNATIONAL STANDARDS
Online Access:http://documents.worldbank.org/curated/en/1995/06/1615065/improving-financial-management-sub-saharan-africa
http://hdl.handle.net/10986/9992
Description
Summary:This paper describes the status of accounting and auditing in sub-Saharan Africa (SSA), and the importance of having an auditing profession which is seen to maintain the highest standards. The paper assesses existing schemes for reviewing the quality of the work of auditors, describes the results of two pilot tests in Tanzania and Senegal, and recommends that similar schemes be introduced in SSA as a way to maintain standards.

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