The Auditing of Efficiency in Government
Abstract
Management looks to internal auditing to do more than verify the validity and accuracy of financial statements and to detect fraud. Although fairness of presentation of the financial statements is important and although the deterrence of fraud and misuse of resources is also important, management is usually aware that losses sustained as a result of inefficiency and ineffectiveness are equally or more critical to the health of the organisation. This philosophy is equally true for organisations in both the public and private sectors.
Citation
Dittenhofer, M.A. (1986), "The Auditing of Efficiency in Government", Managerial Auditing Journal, Vol. 1 No. 1, pp. 12-16. https://doi.org/10.1108/eb002793
Publisher
:MCB UP Ltd
Copyright © 1986, MCB UP Limited