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Book

Performance Auditing of Public Sector Property Contracts

Book

Performance Auditing of Public Sector Property Contracts

DOI link for Performance Auditing of Public Sector Property Contracts

Performance Auditing of Public Sector Property Contracts book

Performance Auditing of Public Sector Property Contracts

DOI link for Performance Auditing of Public Sector Property Contracts

Performance Auditing of Public Sector Property Contracts book

ByLori Keating
Edition 1st Edition
First Published 2011
eBook Published 18 May 2016
Pub. Location London
Imprint Routledge
DOI https://doi.org/10.4324/9781315599922
Pages 184
eBook ISBN 9781315599922
Subjects Economics, Finance, Business & Industry
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Keating, L. (2011). Performance Auditing of Public Sector Property Contracts (1st ed.). Routledge. https://doi.org/10.4324/9781315599922

ABSTRACT

PPP/PFI contracts often share a number of features: they run over a very long period of time; they are conceived without a complete understanding of how requirements may change and despite the rhetoric they tend to create a context where dispute and litigation rather than partnership are the norm. In this environment, effective auditing is essential to ensure that projects are delivering what the end-user requires. Audits are both a public sector right, and a matter of good management sense. Performance Auditing of Public Sector Property Contracts is a practical guide to performance auditing for public sector property managers with a series of guidelines for auditors of public sector property contracts. The book concentrates on Facilities Management contracts. Lori Keating explains the basis for the process; how to retain balance, independence and rigour and how to audit intangible performance measures and other tricky areas. The book follows an audit process from commencement to conclusion, and contains a discussion of factors that contribute to the success of any audit. It is essential reading for public sector auditors, PPP project managers and contractors.

TABLE OF CONTENTS

chapter |4 pages

Introduction

chapter 1|14 pages

Key Concepts and Definitions

chapter 2|20 pages

The Need for Performance Auditing

chapter 3|24 pages

Four Basic Audit Constructs

chapter 4|14 pages

The Audit Environment: Setting the Context

chapter 5|52 pages

Audit Techniques

chapter 6|14 pages

Management Issues for Auditors

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