haku: @indexterm SOCIAL CHANGE / yhteensä: 343
viite: 11 / 343
| Tekijä: | Rubenstein, D. B. |
| Otsikko: | Audit as an Agent of Constructive Consequence and Social Change |
| Lehti: | Corporate Environmental Strategy
2001 : VOL. 8:3, p. 234-241 |
| Asiasana: | AUDITING SOCIAL CHANGE ENVIRONMENT |
| Kieli: | eng |
| Tiivistelmä: | After briefly describing the origins of audit, what it is and is not, the article describes modern performance audit, in the private sector and a government context. The article demonstrates how audit affects the behaviour of stewards entrusted with trillions of dollars of society's resources. The article highlights the difference between traditional audit that focussed on the sins of commission, and modern performance audit that focuses on the sins of omission. The power of audit is demonstrated by a Canadian case study. The article concludes with a clarion call for what audit could be, within the context of modern democratic states and increasingly transparent global corporations. |
SCIMA