Programme Based Budgeting — its Philosophy and Impact on Internal Auditing

Abstract

Programme budgeting is increasingly being used as a means of improving organisational planning and performance. This article looks at the implications for auditors of such an approach.

Citation

Shand, D.A. (1986), "Programme Based Budgeting — its Philosophy and Impact on Internal Auditing", Managerial Auditing Journal, Vol. 1 No. 2, pp. 22-26. https://doi.org/10.1108/eb017579