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Governments function differently from business organizations. Thus, performance or operational auditing becomes necessary to replace the measure of success evidenced by the latter through the measurement of profit. Governments are evaluated through performance auditing by measuring efficiency,...
One of the three areas to which internal auditing is targeted is effectiveness. Yet we do not often determine whether the internal auditing function is itself operating effectively. We must identify the basic objective of internal auditing, define the goals to be accomplished, establish measures...
Financial management in government is unique because of the basic differences between the operation of organizations in the public and private sectors. Regardless, financial management is conducted by people and people react differently because of these unique characteristics in government...
Internal auditing has during the 1990s become a dynamic discipline. Most of this change has been the result of the progressive approach taken by the leaders of the profession in applying the technological and behavioral innovations and advances in thinking to an operation that has tended in the...
The subjects of risk assessment and analytical auditing are recent important developments in the general area of auditing; they are also subjects that are equally important to the general function of government financial management. First focuses on analytical auditing because it directs...
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