00765nam a2200109Ia 4500080001800000100001800018245009500036260008200131300001300213520041000226583001900636  a12.09.01 S544  aSheldon, D.R.  aValue-For-Money auditing in the public sector : strategies for accountability in the 1990s  bInstitute of Internal Auditors Research FoundationaAltamonte SpringsUSc1991  av, 53 p.  aExplains 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.  c3/7/00kM2LMGR