How does an auditor general´s office see itself? (Record no. 14043)
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| 001 - CONTROL NUMBER | |
| control field | 5111011141410 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190211160225.0 |
| 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 | BEODTRICK, Otto |
| 9 (RLIN) | 22370 |
| 245 10 - TITLE STATEMENT | |
| Title | How does an auditor general´s office see itself? |
| 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. | Auditors general are guided by legislative mandates that specify duties and protocols but rarely the underlying purpose of auditing. When asked about their purpose, auditors typically mention the need for satisfying the accountability requirement, but the interpretation of this requirement varies: is it to root out fraud, waste and abuse; to act as a deterrent against mismanagement by assigning blame for wrongdoing; to simply measure and report the performance of government programs; or to help improve program performance? Auditors general have no executive power outside their office, but, because of their status, they can significantly influence executives. Yet, that status is based on a paradox, namely on the level of disagreement between political overseers of programs and program managers. When there is no disagreement about a programs function and performance, there is little for the auditor to do. When there is a high level of disagreement, the auditors work becomes important because his or her opinion counts, and his or her status rises accordingly. An auditor generals offices self-image and of the role of government informs auditors values and their approaches to their work. The offices leadership can make these self-images visible and influence them. The article concludes with a section on the audit offices accountability and suggests making auditors accountable for the learning, as a result of their work, that takes place in the audited organizations |
| 773 08 - HOST ITEM ENTRY | |
| Title | Canadian Public Administration : the journal of the Institute of Public Administration of Canada |
| Related parts | 47, 2, p. 225-242 |
| 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) | 1114^b |
| Cataloger's initials, CIN (RLIN) | Tiago |
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