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Performance auditing can play a vital role in ensuring that taxpayers' money is spent economically, efficiently and effectively. Yet because it is difficult to explain its complexities to newcomers in the field in a way that makes sense the first time round, and because no two audits are identical, there is little practical guidance on the topic available in South Africa at present. Performance auditing: a step-by-step approach fills this gap. Performance auditing: A step-by-step approach focuses, step-by-step, on those elements that are relevant to all performance audits and can be applied easily and successfully. The second edition includes, among other things, a new section on strategic planning, additional illustrations of planning working papers on efficiency and economy, and updated terminology in line with that used in publications by the Presidency and the National Treasury of the Republic of South Africa. The numerous practical examples and case studies in the book make it ideal for hands-on use as a training guide. Performance auditing is aimed at practitioners, trainers and students in auditing.
Performance information is playing a bigger and bigger role in the public service environment. Governments worldwide increasingly realise that without reliable, useful performance information, no government or manager can plan for and monitor the success of programmes and projects. Managers must therefore be able to develop, implement and maintain a performance information system, based on the business cycles of the organisation, and internal auditors must have the knowledge to audit it. Performance information for managers and internal auditors sets out best practice based on the Framework for Managing Programme Performance Information and other relevant frameworks published by the South African government in its drive towards establishing a government-wide monitoring and evaluation system. The principles provided for internal auditing can serve as the basis for developing audit programmes. Performance information for managers and internal auditors is aimed at managers who are responsible for implementing a performance information system within government, and internal auditors who have to assist management in its role.
Struggles for environmental justice involve communities mobilising against powerful forces which advocate 'development', driven increasingly by neoliberal imperatives. In doing so, communities face questions about their alliances with other groups, working with outsiders and issues of class, race, ethnicity, gender, worker/community and settler/indigenous relationships. Written by a wide range of international scholars and activists, contributors explore these dynamics and the opportunities for agency and solidarity. They critique the practice of community development professionals, academics, trade union organisers, social movements and activists and inform those engaged in the pursuit of justice as community, development and environment interact.
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