Improving Accountability And Transparency Through Effective Internal Control System In The Public Sector (A Study Of Michael Okpara University Of Agriculture Umudike, Abia State)
ABSTRACT
This study examines financial aspect of transparency and
accountability for the use of public funds, which is fiscal accountability. It
explains the growing demand for fiscal accountability, answers to who, for what
and how questions, describes the move towards performance accountability,
details the benefit and cost, and concludes with general recommendations.
Improved transparency and accountability in the public sectors does not imply
only that annual accounts are rendered but also that records are open and
accessible to citizens, since government activities are undertaken on their
behalf. Currently, many countries classify records as top secret, confidential
and restricted, and official secretes acts makes unauthorized disclosure a
criminal offence. The whole culture of governments, both developed and
developing, is one of secrecy. Freedom-of-information legislation is being
progressively introduced, and is redefining the interface between government
and civil society. Instead of defining what can be disclosed or authorizing
release of information on a case-by-case basis, all information on demand,
without question, except for carefully defined exception.
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IBIAM, O (2021). Improving Accountability And Transparency Through Effective Internal Control System In The Public Sector (A Study Of Michael Okpara University Of Agriculture Umudike, Abia State). Repository.mouau.edu.ng: Retrieved Nov 27, 2024, from https://repository.mouau.edu.ng/work/view/improving-accountability-and-transparency-through-effective-internal-control-system-in-the-public-sector-a-study-of-michael-okpara-university-of-agriculture-umudike-abia-state-7-2
OTI, IBIAM. "Improving Accountability And Transparency Through Effective Internal Control System In The Public Sector (A Study Of Michael Okpara University Of Agriculture Umudike, Abia State)" Repository.mouau.edu.ng. Repository.mouau.edu.ng, 07 Jul. 2021, https://repository.mouau.edu.ng/work/view/improving-accountability-and-transparency-through-effective-internal-control-system-in-the-public-sector-a-study-of-michael-okpara-university-of-agriculture-umudike-abia-state-7-2. Accessed 27 Nov. 2024.
OTI, IBIAM. "Improving Accountability And Transparency Through Effective Internal Control System In The Public Sector (A Study Of Michael Okpara University Of Agriculture Umudike, Abia State)". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 07 Jul. 2021. Web. 27 Nov. 2024. < https://repository.mouau.edu.ng/work/view/improving-accountability-and-transparency-through-effective-internal-control-system-in-the-public-sector-a-study-of-michael-okpara-university-of-agriculture-umudike-abia-state-7-2 >.
OTI, IBIAM. "Improving Accountability And Transparency Through Effective Internal Control System In The Public Sector (A Study Of Michael Okpara University Of Agriculture Umudike, Abia State)" Repository.mouau.edu.ng (2021). Accessed 27 Nov. 2024. https://repository.mouau.edu.ng/work/view/improving-accountability-and-transparency-through-effective-internal-control-system-in-the-public-sector-a-study-of-michael-okpara-university-of-agriculture-umudike-abia-state-7-2