Public Sector Auditing: Is it Value for Money?
Námskeið
- VIÐ247F Stjórnsýsluendurskoðun.
Ensk lýsing:
Drawing on 20 years of experience as Comptroller and Auditor General, and head of the United Kingdom National Audit Office, Public Sector Auditing: Is it Value for Money? is Sir John Bourn’s own account of the role and influence value for money auditing has in holding governments to account and in helping public bodies improve the ways in which they deliver services. Key features include: In-depth case studies from UK, US, Canada, China, India and Australia; Detailed analysis of complex areas of public expenditure such as health, education, privatisation, regulation, defence and IT; Examples of how auditing can promote positive outcomes rather than negative post mortems.
Lýsing:
Drawing on 20 years of experience as Comptroller and Auditor General, and head of the United Kingdom National Audit Office, Public Sector Auditing: Is it Value for Money? is Sir John Bourn’s own account of the role and influence value for money auditing has in holding governments to account and in helping public bodies improve the ways in which they deliver services. Key features include: In-depth case studies from UK, US, Canada, China, India and Australia; Detailed analysis of complex areas of public expenditure such as health, education, privatisation, regulation, defence and IT; Examples of how auditing can promote positive outcomes rather than negative post mortems.
Annað
- Höfundur: Sir John Bourn
- Útgáfa:1
- Útgáfudagur: 2008-07-31
- Hægt að prenta út 10 bls.
- Hægt að afrita 2 bls.
- Format:Page Fidelity
- ISBN 13: 9780470725344
- Print ISBN: 9780470057223
- ISBN 10: 0470725346
Efnisyfirlit
- Public Sector Auditing
- Contents
- Preface
- Acknowledgements
- 1 Introduction
- 1.1 Modern Public Administration
- 1.2 The Traditions of State Audit
- 1.3 The Contents and Argument of this Book
- 2 Why Bureaucracy Will Never Work
- 2.1 Public Programmes are Often Late, Cost More than Planned and do not Work as Intended
- 2.2 The Causes of Public Programme Failure
- 2.3 Bureaucracy’s Fundamental Flaw
- 2.4 Literary Insights
- 2.5 Wider Problems with Bureaucracy
- 2.6 The Flaws of Bureaucracy have been Reinforced by Traditional Audit
- 2.7 Summary
- 3 The Failure to Analyse Outcomes
- 3.1 How is Value for Money to be Secured?
- 3.2 Traditional Outputs are Valuable but Cannot Demonstrate Value for Money
- 3.3 Public Choice
- 3.4 Cost Benefit Analysis and Cost Effectiveness Analysis
- 3.5 Value for Money Auditing
- 3.6 Greater Focus on Outcomes
- 3.7 More Sophisticated Diagnostic and Analytical Techniques
- 3.8 Summary
- 4 How Effective Audit can be Secured – The Auditor as Soach and Mentor Rather than Critic and Nark
- 4.1 How can Progress be Made?
- 4.2 Separate Methodologies for Separate Subjects
- 4.3 The Meanings which Participants give to their Roles
- 4.4 Understanding ‘Accountability’
- 4.5 The Relevance of Social Anthropology
- 4.6 The Auditor as Coach and Mentor
- 4.7 Conclusion
- 4.8 Summary
- 5 Privatisation – The Alternative to Bureaucracy?
- 5.1 Private and Public Sector Approaches Compared
- 5.2 Getting the Best from Privatisation
- 5.3 The Privatisation Process – the General Issues
- 5.4 Getting the Best from Privatisation
- 5.5 The Importance of having the Right Pre-conditions in Place to Maximise the Success of Privatisat
- 5.6 Conclusion
- 5.7 Summary
- 6 Public Private Partnerships – Another Option
- 6.1 Getting the Best from PFI/PPP Deals
- 6.2 Selecting the Best Project
- 6.3 Applying the Proper Processes to PPP/PFI
- 6.4 Selecting the Best Bid
- 6.5 Checking the Deal Makes Sense
- 6.6 Delivering Long Term Value for Money
- 6.7 Good Practice for the Future
- 6.8 Questions for the Future
- 6.9 Summary
- 7 Regulations – Bureaucracy’s Tentacles
- 7.1 Bureaucracies Cause Regulations to Grow – for Commendable and Less Commendable Reasons
- 7.2 The Costs of these Regulations are Hidden, and Quite Pernicious
- 7.3 The Auditor can Help to Some Extent. . .
- 7.4 . . . But Society’s Addiction to Rules and Regulations Make it Hard to Do
- 7.5 Summary
- 8 Meeting Citizens’ Needs – Quality of Public Services
- 8.1 Barriers to High Quality Services
- 8.2 Improving the Quality of Public Services
- 8.3 The Implications for Audit
- 8.4 Conclusions
- 8.5 Summary
- 9 Risk Averse or Risk Ignorant?
- 9.1 Risk Ignorance and Bureaucracy
- 9.2 The Application of Technology
- 9.3 Human Behaviour
- 9.4 Asymmetry of Information
- 9.5 Agency Interdependence
- 9.6 The Impact of the Media
- 9.7 ‘The Risk Management of Everything’
- 9.8 The Requirements for Effective Risk Management – General
- 9.9 Effective Risk Management – Top Level Commitment
- 9.10 Effective Risk Management – Synergy through the Delivery Chain
- 9.11 Effective Risk Management – Understanding and Managing Common Risks Together
- 9.12 Effective Risk Management – Reliable, Timely and up to Date Information
- 9.13 Effective Risk Management – Scrutiny and Challenge
- 9.14 Conclusion
- 9.15 Summary
- 10 Vulnerability to Fraud, Theft and Corruption
- 10.1 Varieties of Fraud, Theft and Corruption
- 10.2 What are Fraud, Theft and Corruption?
- 10.3 Definition of Terms
- 10.4 Crime and Punishment
- 10.5 Problems Faced by the UK: Diagnosis and Cure
- 10.6 Macro Weaknesses: Social Security Benefits and Tax Credits
- 10.7 Micro Weaknesses: Abuse of Trust
- 10.8 A Failure to Pilot: Fraud and Abandonment
- 10.9 The Changing Nature of Fraud: Identity Theft, Information Technology and Organised Crime
- 10.10 Conclusions
- 10.11 Summary
- 11 Programme and Project Management – Bureaucracies’ Weakest Link?
- 11.1 Bureaucracies’ Failures
- 11.2 Transcending Failure
- 11.3 Examining Broader Delivery Issues
- 11.4 Conclusion
- 11.5 Summary
- 12 Performance Measurement – Clarity or Confusion?
- 12.1 Management by Objectives and Performance Measurements
- 12.2 Performance Measurement Methodologies
- 12.3 International Experience
- 12.4 Experience in the United Kingdom
- 12.5 The Difficulties of Determining what Interventions Secure the Desired Outcomes
- 12.6 Outcome Measuring – the Influence of External Factors
- 12.7 Outcome Measures: Links Between the Public, Staff and Delivery Agents
- 12.8 Outcome Measures: Specification, Incentives and Accountabilities
- 12.9 Outcome Measures: Accountability
- 12.10 Outcome Measures: Data Quality and Reporting
- 12.11 Conclusions
- 12.12 Summary
- 13 Organising the Audit
- 13.1 What Results do We Achieve?
- 13.2 Conclusion and Summary
- 14 Concluding Thoughts
- 14.1 Traps
- 14.2 The Future
- Appendix: Value for Money Methodology
- A.1 The Choice of Subject
- A.2 The Team
- A.3 Study Process and Methodology
- Bibliography
- Index
UM RAFBÆKUR Á HEIMKAUP.IS
Bókahillan þín er þitt svæði og þar eru bækurnar þínar geymdar. Þú kemst í bókahilluna þína hvar og hvenær sem er í tölvu eða snjalltæki. Einfalt og þægilegt!Rafbók til eignar
Rafbók til eignar þarf að hlaða niður á þau tæki sem þú vilt nota innan eins árs frá því bókin er keypt.
Þú kemst í bækurnar hvar sem er
Þú getur nálgast allar raf(skóla)bækurnar þínar á einu augabragði, hvar og hvenær sem er í bókahillunni þinni. Engin taska, enginn kyndill og ekkert vesen (hvað þá yfirvigt).
Auðvelt að fletta og leita
Þú getur flakkað milli síðna og kafla eins og þér hentar best og farið beint í ákveðna kafla úr efnisyfirlitinu. Í leitinni finnur þú orð, kafla eða síður í einum smelli.
Glósur og yfirstrikanir
Þú getur auðkennt textabrot með mismunandi litum og skrifað glósur að vild í rafbókina. Þú getur jafnvel séð glósur og yfirstrikanir hjá bekkjarsystkinum og kennara ef þeir leyfa það. Allt á einum stað.
Hvað viltu sjá? / Þú ræður hvernig síðan lítur út
Þú lagar síðuna að þínum þörfum. Stækkaðu eða minnkaðu myndir og texta með multi-level zoom til að sjá síðuna eins og þér hentar best í þínu námi.
Fleiri góðir kostir
- Þú getur prentað síður úr bókinni (innan þeirra marka sem útgefandinn setur)
- Möguleiki á tengingu við annað stafrænt og gagnvirkt efni, svo sem myndbönd eða spurningar úr efninu
- Auðvelt að afrita og líma efni/texta fyrir t.d. heimaverkefni eða ritgerðir
- Styður tækni sem hjálpar nemendum með sjón- eða heyrnarskerðingu
- Gerð : 208
- Höfundur : 6249
- Útgáfuár : 2007
- Leyfi : 379