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Value-For-Money auditing in the public sector : strategies for accountability in the 1990s (Record no. 42636)

MARC details
000 -LEADER
fixed length control field 00847nam a2200145Ia 4500
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20260716043219.0
080 ## - UNIVERSAL DECIMAL CLASSIFICATION NUMBER
Universal Decimal Classification number 12.09.01 S544
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Sheldon, D.R.
245 ## - TITLE STATEMENT
Title Value-For-Money auditing in the public sector : strategies for accountability in the 1990s
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Name of publisher, distributor, etc. Institute of Internal Auditors Research Foundation
Place of publication, distribution, etc. Altamonte SpringsUS
Date of publication, distribution, etc. 1991
300 ## - PHYSICAL DESCRIPTION
Extent v, 53 p.
520 ## - SUMMARY, ETC.
Summary, etc. Explains the concepts of 'value for money' (VFM) in terms of economy, efficiency, and effectiveness and defines these terms in the context of private sector performance. Presents a framework for VFM auditing and compares and contrasts it with other forms of auditing. Covers the VFM audit process describes some of the impediments to VFM auditing in the private sector and suggests how to overcome them.
583 ## - ACTION NOTE
Time/date of action 3/7/00
Action agent M2LMGR
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type Monograph
Call number suffix S544

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