00794nam a2200121Ia 450000500170000008000180001710000180003524500950005326000820014830000130023052004100024358300190065320260716043219.0  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