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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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