THE FIRST AUDIT

Abstract

A new librarian participating in an audit for the first time studies the process to alleviate her concern. She finds that auditing is an essential form of control in libraries and learns that the process is very helpful. The three kinds of audits are defined. Then the general procedures followed in auditing, as well as the results that should be expected from an audit, are summarized.

Citation

Berger, S. (1992), "THE FIRST AUDIT", The Bottom Line, Vol. 5 No. 2, pp. 28-30. https://doi.org/10.1108/eb025328