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Audit and accountability in the privatization process: the role of the National Audit Office

Article Abstract:

An evaluation is presented of the way the UK's National Audit Office (NAO) conducts its monitoring activity on privatization and the quality of its reports. The NAO has been found to be quite conscientious in its production of reports on the costs of privatization. Nevertheless, there exist some areas where the NAO has not focused its full attention. These include such issues as structural change and the functions of monitoring agencies during the post-privatization period.

Author: Wright, Mike, Hodges, Ron
Publisher: Blackwell Publishers Ltd.
Publication Name: Financial Accountability & Management
Subject: Business
ISSN: 0267-4424
Year: 1995
United Kingdom, Management, Privatization, Privatization (Business), United Kingdom. National Audit Office

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Italian municipal audit: half a reform?

Article Abstract:

The initial performance of the new municipal auditing system implemented by the Italian government is analyzed with emphasis on its implementation in the towns situated in the Tuscan region for the years 1991-1992. Results of analysis show that implementation is far from perfect because of certain technical and bureaucratic problems and the existence of a degree of social resistance to its full application.

Author: Mussari, Riccardo
Publisher: Blackwell Publishers Ltd.
Publication Name: Financial Accountability & Management
Subject: Business
ISSN: 0267-4424
Year: 1995
Executive, Legislative, and Other General Government Support, Municipal Administration & Finance, Italy, Accounting and auditing, Municipal government, Local finance

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Influence of Value for Money Audit on Public Adminstrations: Looking Beyond Appearances

Article Abstract:

Few researchers have looked on value for money auditing as an instrument to control and improve the management of public affairs. The paper proposes indicators to measure the effectiveness of VCM audits and points out factors for success and failures of VFM audits.

Author: Morin, Dannielle
Publisher: Blackwell Publishers Ltd.
Publication Name: Financial Accountability & Management
Subject: Business
ISSN: 0267-4424
Year: 2001
Canada, Financial Management NEC, Statistical Data Included, Research, Money, Financial management, Canada. Office of the Auditor-General

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Subjects list: Analysis, Economic policy, Auditing
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