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Auditing Efficiency and Economy

In: State Audit

Author

Listed:
  • Ellsworth H. Morse

Abstract

A complete audit of a governmental program, function, activity or organization should include:1 An examination of financial transactions, accounts, and reports, including an evaluation of compliance with applicable laws and regulations (Purpose: to evaluate whether operations and resources are properly accounted for and presented in reports and whether legal requirements are being met); A review of efficiency and economy in the use of resources (Purpose: to evaluate whether the management operates with due regard to conserving its monetary, property, and human resources); and A review to determine whether desired results are effectively achieved (Purpose: to evaluate the extent to which statutory or other goals are being achieved and whether alternative methods of operation should be considered).

Suggested Citation

  • Ellsworth H. Morse, 1981. "Auditing Efficiency and Economy," Palgrave Macmillan Books, in: B. Geist (ed.), State Audit, chapter 11, pages 199-216, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-04666-9_11
    DOI: 10.1007/978-1-349-04666-9_11
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    Cited by:

    1. Marie Caussimont & David Carassus, 2015. "L’audit financier en contexte territorial : vers un audit de performance de la gestion locale ?," Post-Print hal-02141946, HAL.
    2. David Carassus, 2009. "La certification des comptes des collectivités locales : enjeux et pertinence de l'application du modèle Lolfique," Post-Print hal-02431103, HAL.

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