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Measuring the impact of value-for-money audits : (Record no. 14039)

000 -LEADER
fixed length control field 01733naa a2200169uu 4500
001 - CONTROL NUMBER
control field 5111010403010
003 - CONTROL NUMBER IDENTIFIER
control field OSt
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20190211160223.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 051110s2005 xx ||||gr |0|| 0 eng d
999 ## - SYSTEM CONTROL NUMBERS (KOHA)
Koha Dewey Subclass [OBSOLETE] PHL2MARC21 1.1
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name MORIN, Danielle
9 (RLIN) 7472
245 10 - TITLE STATEMENT
Title Measuring the impact of value-for-money audits :
Remainder of title a model for a surveying audited managers
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Toronto :
Name of publisher, distributor, etc. IPAC,
Date of publication, distribution, etc. Summer 2004
520 3# - SUMMARY, ETC.
Summary, etc. The practice of value-for-money legislative audits was conceived to improve the management of public programs by making them more economical, more effective, and more efficient. To what extent have auditors general achieved this objective in the past twenty-five years since the inception of the value-for-money audit (VFMA)? The literature on VFMA has been silent on its actual impact on public administrations. This article examines the impact VFMAs have had on the management of organizations in the government of Quebec based on a new survey model of inquiry. Of the variables measured were the value VFMAs bring to the organizations audited; the relevance of the recommendations formulated by the auditors; the deterrent of potential audits on public-sector managers; the changes that occurred in the audited organization’s management practices and in its relations with its stakeholders; the ways in which the auditors’ report has been useful to the auditees; the concrete actions taken following VFMAs; and, finally, the organizational and personal consequences of the audits
773 08 - HOST ITEM ENTRY
Title Canadian Public Administration : the journal of the Institute of Public Administration of Canada
Related parts 47, 2, p. 141-164
Place, publisher, and date of publication Toronto : IPAC, Summer 2004
International Standard Serial Number ISSN 008-4840
Record control number
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type Periódico
998 ## - LOCAL CONTROL INFORMATION (RLIN)
-- 20051110
Operator's initials, OID (RLIN) 1040^b
Cataloger's initials, CIN (RLIN) Tiago

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Escola Nacional de Administração Pública

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