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Privatization: audit opportunity

Felix Pomeranz (Professor, School of Accounting, Florida International University, Miami, Florida, USA)

Managerial Auditing Journal

ISSN: 0268-6902

Article publication date: 1 August 1996

725

Abstract

The current wave of privatization, abroad more aptly referred to as denationalization, has achieved decidedly mixed results. Performance shortfalls have been fostered by operational weaknesses in the nature of the denationalization process, and by structural deficiencies which impede the performance of particular tasks. Argues that it is likely that part of the cure lies in the involvement of auditors on a proactive basis, that is before significant commitments have been made. Further, Western‐trained auditors should be well equipped to strengthen the model of the process, to select efficient and effective means of accomplishing tasks, and to oversee the carrying out of the programme.

Keywords

Citation

Pomeranz, F. (1996), "Privatization: audit opportunity", Managerial Auditing Journal, Vol. 11 No. 6, pp. 31-35. https://doi.org/10.1108/02686909610125140

Publisher

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MCB UP Ltd

Copyright © 1996, MCB UP Limited

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