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Management Accountability: The Signals sent by Auditing and Evaluation

Published online by Cambridge University Press:  28 November 2008

Ray C. Rist
Ray C. Rist
Affiliation:
United States General Accounting Office
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Abstract

Auditing and Evaluation are two strategies which governments may use to ascertain if existing policies and programs are being administered as they ought. They provide critical information by which to determine the economy, efficiency, and effectiveness of government action and are the basis for holding accountable those responsible for the government policies and programs. The analysis compares the strengths and weaknesses of auditing and evaluation as means of monitoring accountability. Three types of accountability are discussed. Auditing makes its strongest contributing to managerial accountability through a focus on fiscal or regulatory issues.

Type
Research Article
Information
Journal of Public Policy , Volume 9 , Issue 3 , July 1989 , pp. 355 - 369
Copyright
Copyright © Cambridge University Press 1989

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