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A history of British national audit : the pursuit of accountability

A Sense of History Medieval Beginnings Origins of the Exchequer 'Course of the Exchequer'Accountability of Sheriffs Examination of Accounts Abuses of Office Exchequer Controls The Later Exchequer Conclusion Advance and Retreat in the Financial Supremacy of Parliament Accountability to Parliament Introduction of Appropriation Developments under the Lancastrians Yorkist Revival and Tudor Reorganization Auditors of the Imprests Parliament and the Stuarts Samuel Pepys Committee of Accounts 1667 Conclusion The Commissioners and Board of Audit Introduction of the Civil List Sinecures and Patronage Economical Reform Commissioners for Examining the Public Accounts 1780-5 Commissioners of Audit 1785-1866 Consolidation of Audit The Treasury and the Civil Service in Nineteenth-Century Britain Conclusion Early Victorian Reform The 1832 Audit Act Sir James Graham and Economy Main Provisions of the Act The 1846 Audit Act and the 1851 Audit Act Select Committee on Public Monies William Gladstone and His Sacred Mission Delays in Audit Reform and the Audit Bill Conclusion The 1866 Audit Act and the Modern State Independence of the Comptroller and Auditor General Departmental Accounting Officers Early Challenges Accounting Practices Staffing and Asserting Independence The First C&AGs Introduction of Value-for-Money Audits The Welfare State Colonial Audit Expenses of Members of Parliament Conclusion Audit, Accountability, and the Impact of the Two World Wars First World War Treasury Control of Departments Controls on Contracts Wartime Audit Peace and Restoration of Parliamentary Control Appointment of Accounting Officers Restoring Financial Control Exchequer and Audit Departments Act 1921 Key Reforms Appointment of Professionally Qualified Audit Staff Trial Introduction of Accrual Accounts The Second World War and C&AG Audit Threats to Effective Audit Audit of Expenditure Overseas Audit of Contracts for Supplies and Services Conclusion Post-War Strengths and Challenges Redrawing the Lines Value-for-Money Examinations Rights of Access and Inspection E&AD Audit Relationships Emerging Concerns Conclusion Audit in the Time of the New Public Management Fulton Report Reorganization of Central Government New Management Techniques Reform of the E&AD Impetus for Change Management Review Raynerism The Financial Management Initiative Next Steps Further Developments in Audit C&AGs, the Treasury, and Audit Reform Conclusion The National Audit Office Initiating Reform National Audit Act 1983 Treasury Response to Reform Maintaining and Extending Audit Access Responding to New Demands Sharman Report Environmental Auditing Reporting Practices Relationship with Departments 'Following Public Money'Competition and Contracting Out Devolution Accrual Accounting and Resource Accounts NAO Corporate Governance and Independence New NAO Legislation NAO Performance 2014-15 Conclusion Recurring Themes and Continuing Change Appropriation Accounting Officers Audit Independence Audit Remit Rights of Access and Inspection Relationships with the PAC and Parliament Relationships with the Treasury and Departments Clarifying and Strengthening Accountabilities Conclusion Bibliography

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