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

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