This work focuses on the development of comprehensive auditing in Canada stressing the evolving theory and practice of auditing for economy, efficiency, and effectiveness in public sector spending. The comprehensive audit includes a traditional financial audit, or audit of compliance, and more importantly, an audit for value for money. The discussion of the value for money component deals with auditing the operations of management systems, controls, and practices, on the one end, and actual operating results, on the other.

While focusing on Canada, this book develops a general theory and methodology for the use of comprehensive auditing. Academics and professionals in the fields of accounting, finance, management and auditing will find this book useful.

This unique volume provides new perspectives on assessing the performance of nonprofit organizations whilst meeting the information needs of decision-makers, both internal (such as resource-providers, regulators and clients), and external (including boards, managers, staff and volunteers). Whilst most discussions of accountability focus exclusively on financial accountability, this title offers a significant contribution to a relatively untouched area by combining the treatment of both evaluation and accountability from a managerial perspective. With increased interest in the concept that nonprofit organizations must be accountable, this topical volume fills a gap in the literature that postgraduates and scholars of business studies and management will find invaluable.

This volume provides new perspectives on assessing the performance of non-profit organizations whilst meeting the information needs of decision-makers, both internal, such as resource-providers, regulators and clients, and external, including boards, managers, staff and volunteers.
Whilst most discussions of accountability focus exclusively on financial accountability, this title offers a significant contribution to a relatively untouched area by combining the treatment of both evaluation and accountability from a managerial perspective.

eBook available with sample pages: 0203461363