3 resultados para audit committee

em WestminsterResearch - UK


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This chapter evaluates the Public Accounts Committee (PAC) of the House of Commons in light of recent changes to public audit and broader changes across United Kingdom governance. Structural and organisational features are analysed, as are working practices and relationships. The analyses confirm that the PAC remains a key oversight tool to Parliament and that its profile has increased under the leadership of its first directly-elected Chair. Heightened visibility contains risks for a non-partisan committee and the National Audit Office acts as a shield to deflect criticism. Traditional variables used to measure the impact of the PAC are likely to understate the committee’s actual influence.

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This paper concerns the origination, development and emergence of what might be termed ‘Olympic law’. This has an impact across borders and with transnational effect. It examines the unique process of creation of these laws, laws created by a national legislature to satisfy the commercial demands of a private body, the International Olympic Committee (IOC). It begins by critically locating the IOC and Olympic law and examining Olympic law as a transnational force. Using two case studies, those of ambush marketing and ticket touting, it demonstrates how private entities can be the drivers of specific, self-interested legislation when operating as a transnational organisation from within the global administrative space and notes the potential dangers of such legal transplants.

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Recent efforts to strengthen the oversight capacity of the Parliaments of Jamaica and Trinidad and Tobago have paid particular attention to the public accounts committee (PAC). This chapter provides an analysis of the PACs in both countries. The committees have some similar features in terms of mandate and composition, but both have struggled to be effective, partly because of the difficulties in developing functioning committees in small jurisdictions and partly because of an unhelpful external context. Progress has been made in developing the internal environment of the PACs, but producing and demonstrating significant outputs and outcomes remain a major challenge.