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THE FIRST AUDIT

THE FIRST AUDIT A new librarian participating in an audit for the first time studies the process to alleviate her concern. She finds that auditing is an essential form of control in libraries and learns that the process is very helpful. The three kinds of audits are defined. Then the general procedures followed in auditing, as well as the results that should be expected from an audit, are summarized. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png The Bottom Line: Managing Library Finances Emerald Publishing

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Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
0888-045X
DOI
10.1108/eb025328
Publisher site
See Article on Publisher Site

Abstract

A new librarian participating in an audit for the first time studies the process to alleviate her concern. She finds that auditing is an essential form of control in libraries and learns that the process is very helpful. The three kinds of audits are defined. Then the general procedures followed in auditing, as well as the results that should be expected from an audit, are summarized.

Journal

The Bottom Line: Managing Library FinancesEmerald Publishing

Published: Feb 1, 1992

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