Efnisyfirlit

• Public Sector Auditing
• Contents
• Preface
• Acknowledgements
• 1 Introduction
• 1.1 Modern Public Administration
• 1.2 The Traditions of State Audit
• 1.3 The Contents and Argument of this Book
• 2 Why Bureaucracy Will Never Work
• 2.1 Public Programmes are Often Late, Cost More than Planned and do not Work as Intended
• 2.2 The Causes of Public Programme Failure
• 2.3 Bureaucracy’s Fundamental Flaw
• 2.4 Literary Insights
• 2.5 Wider Problems with Bureaucracy
• 2.6 The Flaws of Bureaucracy have been Reinforced by Traditional Audit
• 2.7 Summary
• 3 The Failure to Analyse Outcomes
• 3.1 How is Value for Money to be Secured?
• 3.2 Traditional Outputs are Valuable but Cannot Demonstrate Value for Money
• 3.3 Public Choice
• 3.4 Cost Benefit Analysis and Cost Effectiveness Analysis
• 3.5 Value for Money Auditing
• 3.6 Greater Focus on Outcomes
• 3.7 More Sophisticated Diagnostic and Analytical Techniques
• 3.8 Summary
• 4 How Effective Audit can be Secured – The Auditor as Soach and Mentor Rather than Critic and Nark
• 4.1 How can Progress be Made?
• 4.2 Separate Methodologies for Separate Subjects
• 4.3 The Meanings which Participants give to their Roles
• 4.4 Understanding ‘Accountability’
• 4.5 The Relevance of Social Anthropology
• 4.6 The Auditor as Coach and Mentor
• 4.7 Conclusion
• 4.8 Summary
• 5 Privatisation – The Alternative to Bureaucracy?
• 5.1 Private and Public Sector Approaches Compared
• 5.2 Getting the Best from Privatisation
• 5.3 The Privatisation Process – the General Issues
• 5.4 Getting the Best from Privatisation
• 5.5 The Importance of having the Right Pre-conditions in Place to Maximise the Success of Privatisat
• 5.6 Conclusion
• 5.7 Summary
• 6 Public Private Partnerships – Another Option
• 6.1 Getting the Best from PFI/PPP Deals
• 6.2 Selecting the Best Project
• 6.3 Applying the Proper Processes to PPP/PFI
• 6.4 Selecting the Best Bid
• 6.5 Checking the Deal Makes Sense
• 6.6 Delivering Long Term Value for Money
• 6.7 Good Practice for the Future
• 6.8 Questions for the Future
• 6.9 Summary
• 7 Regulations – Bureaucracy’s Tentacles
• 7.1 Bureaucracies Cause Regulations to Grow – for Commendable and Less Commendable Reasons
• 7.2 The Costs of these Regulations are Hidden, and Quite Pernicious
• 7.3 The Auditor can Help to Some Extent. . .
• 7.4 . . . But Society’s Addiction to Rules and Regulations Make it Hard to Do
• 7.5 Summary
• 8 Meeting Citizens’ Needs – Quality of Public Services
• 8.1 Barriers to High Quality Services
• 8.2 Improving the Quality of Public Services
• 8.3 The Implications for Audit
• 8.4 Conclusions
• 8.5 Summary
• 9 Risk Averse or Risk Ignorant?
• 9.1 Risk Ignorance and Bureaucracy
• 9.2 The Application of Technology
• 9.3 Human Behaviour
• 9.4 Asymmetry of Information
• 9.5 Agency Interdependence
• 9.6 The Impact of the Media
• 9.7 ‘The Risk Management of Everything’
• 9.8 The Requirements for Effective Risk Management – General
• 9.9 Effective Risk Management – Top Level Commitment
• 9.10 Effective Risk Management – Synergy through the Delivery Chain
• 9.11 Effective Risk Management – Understanding and Managing Common Risks Together
• 9.12 Effective Risk Management – Reliable, Timely and up to Date Information
• 9.13 Effective Risk Management – Scrutiny and Challenge
• 9.14 Conclusion
• 9.15 Summary
• 10 Vulnerability to Fraud, Theft and Corruption
• 10.1 Varieties of Fraud, Theft and Corruption
• 10.2 What are Fraud, Theft and Corruption?
• 10.3 Definition of Terms
• 10.4 Crime and Punishment
• 10.5 Problems Faced by the UK: Diagnosis and Cure
• 10.6 Macro Weaknesses: Social Security Benefits and Tax Credits
• 10.7 Micro Weaknesses: Abuse of Trust
• 10.8 A Failure to Pilot: Fraud and Abandonment
• 10.9 The Changing Nature of Fraud: Identity Theft, Information Technology and Organised Crime
• 10.10 Conclusions
• 10.11 Summary
• 11 Programme and Project Management – Bureaucracies’ Weakest Link?
• 11.1 Bureaucracies’ Failures
• 11.2 Transcending Failure
• 11.3 Examining Broader Delivery Issues
• 11.4 Conclusion
• 11.5 Summary
• 12 Performance Measurement – Clarity or Confusion?
• 12.1 Management by Objectives and Performance Measurements
• 12.2 Performance Measurement Methodologies
• 12.3 International Experience
• 12.4 Experience in the United Kingdom
• 12.5 The Difficulties of Determining what Interventions Secure the Desired Outcomes
• 12.6 Outcome Measuring – the Influence of External Factors
• 12.7 Outcome Measures: Links Between the Public, Staff and Delivery Agents
• 12.8 Outcome Measures: Specification, Incentives and Accountabilities
• 12.9 Outcome Measures: Accountability
• 12.10 Outcome Measures: Data Quality and Reporting
• 12.11 Conclusions
• 12.12 Summary
• 13 Organising the Audit
• 13.1 What Results do We Achieve?
• 13.2 Conclusion and Summary
• 14 Concluding Thoughts
• 14.1 Traps
• 14.2 The Future
• Appendix: Value for Money Methodology
• A.1 The Choice of Subject
• A.2 The Team
• A.3 Study Process and Methodology
• Bibliography
• Index