00847nam a2200145Ia 4500 20260716043219.0 12.09.01 S544 Sheldon, D.R. Value-For-Money auditing in the public sector : strategies for accountability in the 1990s Institute of Internal Auditors Research Foundation Altamonte SpringsUS 1991 v, 53 p. 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. 3/7/00 M2LMGR M S544 42636 42636