Accountability and Transparency: A Guide for State Ownership
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Accountability and Transparency: A Guide for State Ownership

Using this Guide will facilitate the practical implementation of the OECD Guidelines on Corporate Governance of State-Owned Enterprises in the areas of transparency and accountability. It provides viable policy options and a step-by-step road map on how to address typical difficulties, risks and hurdles that may be encountered. It also provides concrete examples of good practices that can serve as a reference and inspiration. The Guide will help governments, their ownership entities and other stakeholders to evaluate existing practices and support reforms.

In most countries, improving transparency and accountability in state-owned enterprises entails a number of complex challenges. Addressing these, with the help of this Guide, is an important step in the process of establishing well-governed and economically sound state-owned enterprises
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Publication Date :
02 Feb 2010
DOI :
10.1787/9789264056640-en
 
Chapter
 

Auditing Performance You do not have access to this content

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Author(s):
OECD
Pages :
67–76
DOI :
10.1787/9789264056640-5-en

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This chapter will discuss how to ensure appropriate audit of SOE performance. It will cover three different types of audits, namely internal, external and state audits, discussing their respective role, what kind of information and reports they provide to whom, how and to which point these are disclosed to the public, and what is the relationship of these different auditors with the audit committee.
Also available in: French