ABSTRACT
Contemporary auditing within governments internationally, has placed an emphasis on value for money (VFM) audit. Government auditors seek to find economy, efficiency and effectiveness in the provision of public services. This audit practice scrutinises specific policies or aspects of programmes. These procedures are so well accepted they can be regarded as routine. However, an alternative, holistic approach to value for money audit has been developed in the UK. This is Best Value audit. This study tackled the investigation of Best Value with a comprehensive survey of all local authorities in Scotland. The results of this study contrast with those of earlier investigations of Best Value in its pilot stages and with the concerns (which were not empirically grounded) expressed by many academic commentators at the time of the launch of the Best Value initiative. This research reveals support among practitioners for the merits of Best Value audit in the enhancement of transparency and accountability in local government. This chapter identifies the portability of these distinctive audit practices to wider, international settings.
