Auditing ethics: Make them an offer they can't refuse
Article Abstract:
Auditors have been slow to take on actual audits of the control environment even though internal controls made explicit the role of control environment, as they have not developed expertise in methodologies for auditing elements. The use of statistical correlation methodologies in the 2002 Citywide Ethics Audit demonstrated that administrative and financial benefits resulted from a strong ethical climate.
Publication Name: The Journal of Government Financial Management
Subject: Government
ISSN: 1353-1385
Year: 2004
User Contributions:
Comment about this article or add new information about this topic:
Productivity in multiple output public service: a quadratic frontier function and Malmquist index approach
Article Abstract:
An analysis of productivity development and structural efficiency in Sweden's public social insurance services is presented. A thirteen-year period from 1974 to 1987 is considered and a deterministic flexible single input multiple output frontier production function estimate is used in the study. Results show that productivity in Sweden's public social insurance services industry declined by 18%.
Publication Name: The Journal of Public Economics
Subject: Government
ISSN: 0047-2727
Year: 1995
User Contributions:
Comment about this article or add new information about this topic:
- Abstracts: Financing productive local public goods. From sectoral to functional urban specialisation. Communication externalities in cities
- Abstracts: Fiscal stress and the production of public safety: a distance function theory. Some properties of egalitarian economies
- Abstracts: Taxation, Inflation, and the Terms of Trade. Labour market institutions, taxation and the underground economy
- Abstracts: Housing prices and the savings of renters. A note on transactions costs, moving costs, and benefit measurement
- Abstracts: Grading the "Honig reforms."(Bill Honig, superintendent of public instruction, state of California) The Joads go home: has the Golden State lost its luster?