000			00818nam a2200133Ia 4500
080			_a12.09.01 S544
100			_aSheldon, D.R.
245			_aValue-For-Money auditing in the public sector : strategies for accountability in the 1990s
260			_bInstitute of Internal Auditors Research Foundation _aAltamonte SpringsUS _c1991
300			_av, 53 p.
520			_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.
583			_c3/7/00 _kM2LMGR
942			_cM _mS544
999			_c19301 _d19301