Table of contents
Performance auditing in governments
Mort DittenhoferGovernments function differently from business organizations. Thus, performance or operational auditing becomes necessary to replace the measure of success evidenced by the latter…
Internal auditing effectiveness: an expansion of present methods
Mort DittenhoferOne of the three areas to which internal auditing is targeted is effectiveness. Yet we do not often determine whether the internal auditing function is itself operating…
Behavioral aspects of government financial management
Mortimer A. DittenhoferFinancial management in government is unique because of the basic differences between the operation of organizations in the public and private sectors. Regardless, financial…
Reengineering the internal auditing organization
Mort DittenhoferInternal auditing has during the 1990s become a dynamic discipline. Most of this change has been the result of the progressive approach taken by the leaders of the profession in…
Analytical auditing and risk analysis in government
Mort DittenhoferThe subjects of risk assessment and analytical auditing are recent important developments in the general area of auditing; they are also subjects that are equally important to the…
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou