Bhutan - Public sector accounting and auditing : a comparison to international standards, Vol. 1 of 1

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Bhutan - Public sector accounting and auditing : a comparison to international standards

Country:	Bhutan;	Date Stored:	2007/11/09
Document Date:	2007/05/01	Document Type:	Publication
ISBN:	ISBN 999367010 3	Language:	English
Major Sector:	Public Administration, Law, and Justice; Finance	Rel. Proj ID:	BT-Gap Analysis Of Public Sector Accounting & Auditing Standards - -- -- P097044;
Region:	South Asia	Report Number:	41429
Sub Sectors:	General finance sector; General public administration sector	SubTopics:	Public Sector Expenditure Policy; Banks & Banking Reform; Debt Markets; ; Public Sector Economics
Volume No:	1 of 1

Summary: The objectives of this report are: (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common well-founded knowledge as to where local practices stand in accordance with the internationally developed standards of financial reporting and audit; (b) to assess the prevailing variances; (c) to chart paths to reduce the variances; and (d) to provide a continuing basis for measuring improvements. The analysis in this report has been conducted in light of the strong measures being taken in the Kingdom of Bhutan to reform the accounting and auditing processes. The report addresses several issues such as: adopting international accounting standards in major public enterprises; implementing professional leadership in accounting and financial management; implementing a fully integrated, computerized government accounting system; drafting new acts on public financial management and combating corruption; strengthening the Royal Institute of Management (RIM); and providing training for finance, accounting, and internal audit staff in line ministries and other government agencies, heads of administration and finance divisions, and other managers.


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