Internal auditing in the public sector: a consultative forum in Nairobi, Kenya, shores up best practices for government audit professionals in developing nations.

From: Internal Auditor | Date: August 1, 2005| Author: Van Gansberghe, Cecilia Nordin | Copyright information

FOR MOST OF ITS HISTORY, INTERNAL AUDITING served as a simple administrative procedure comprised mainly of checking documents, counting assets, and reporting on past events to various types of management. But in recent times, a combination of forces has led to a quiet revolution in the profession. Governments moving toward democracy must demonstrate accountability in the use of public money and efficiency in the delivery of services. Larger and more complex systems demand greater c...

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