Public sector auditing : is it value for money? / Sir John Bourn.

Includes bibliographical references (p. 379-390) and index.

Why bureaucracy will never work -- The failure to analyse outcomes -- How effective audit can be secured - the auditor as coach and mentor rather than critic or nark -- Privatisation - the alternative to bureaucracy? -- Public private partnerships - another option -- Regualtions - bureaucracy's tentacles -- Meeting citizens needs - quality of public services -- Risk averse or risk ignorant? -- Vulnerability to fraud, theft and corruption -- Programme and project management - bureaucracies' weakest link? -- Performance measurement - clarity or confusion? -- Organising the audit -- Concluding thoughts -- Value for money methodology

This title explores the reasons why departments and authorities fail to raise and spend money wisely, and looks at what can be done to secure value for money in public expenditure through professional auditing - not simply through the audit of financial statements but also and especially through the examination of the economy.