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The complementarity of audit and judicial review : (Record no. 15156)

000 -LEADER
fixed length control field 01803naa a2200181uu 4500
001 - CONTROL NUMBER
control field 6032415013321
003 - CONTROL NUMBER IDENTIFIER
control field OSt
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20190211160758.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 060324s2006 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 DREWRY, Gavin
9 (RLIN) 3059
245 10 - TITLE STATEMENT
Title The complementarity of audit and judicial review :
Remainder of title the ‘homes for votes’ scandal in the UK
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Thousand Oaks, CA :
Name of publisher, distributor, etc. Sage publications ,
Date of publication, distribution, etc. Sept. 2005
520 3# - SUMMARY, ETC.
Summary, etc. The mechanisms of public accountability can take many different forms, and those who hold others to account must themselves be accountable. A recent case of serious electoral malpractice in a UK local authority illustrates some important points about mechanisms of accountability and redress — in particular the potential complementarity between the inquisitorial role of an auditor, and the essentially adversarial nature of the judicial process. It also illustrates how the courts can be used to hold auditors (who are, themselves, important instruments of accountability) to account for their actions. Unlike an auditor, courts have limited scope to conduct in-depth investigations of the issues that arise in litigation, so it is tempting to consider the possibility of providing an investigative facility for particularly complex cases. However, as the case discussed here illustrates, this would involve substantial additional costs, as well as delays in the final resolution of disputes, at a time when the courts are under increasing pressure to streamline their procedures and become more cost-effective.
773 08 - HOST ITEM ENTRY
Title International Review of Administrative Sciences
Related parts 71, 3, p. 375-389
Place, publisher, and date of publication Thousand Oaks, CA : Sage publications , Sept. 2005
International Standard Serial Number ISSN 00208523
Record control number
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type Periódico
998 ## - LOCAL CONTROL INFORMATION (RLIN)
-- 20060324
Operator's initials, OID (RLIN) 1501^b
Cataloger's initials, CIN (RLIN) Natália
998 ## - LOCAL CONTROL INFORMATION (RLIN)
-- 20140206
Operator's initials, OID (RLIN) 1539^b
Cataloger's initials, CIN (RLIN) Pedro

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