System Considerations for Managerial Auditing of Governmental Units
Jesse W. Hughes
(Associate Professor Department of Accounting Old Dominion University Virginia, USA)
1406
Abstract
The design of accounting systems for government tends to neglect the needs of managerial audit and evaluation of performance. Against the background of local government practice in the USA, the case is outlined for the design of operational and decision‐making information support systems which take fuller account of requirements conducive to improved performance, the interests of a well‐informed electorate and more effective audit and evaluation.
Keywords
Citation
Hughes, J.W. (1987), "System Considerations for Managerial Auditing of Governmental Units", Managerial Auditing Journal, Vol. 2 No. 3, pp. 21-25. https://doi.org/10.1108/eb017600
Publisher
:MCB UP Ltd
Copyright © 1987, MCB UP Limited