ABSTRACT
This introduction presents an overview of the key concepts discussed in the subsequent chapters of this book. The book begins with the assumption that budgeting describes the process whereby government funds are distributed among competing interests. It explores the possibility of the integration and assess its effects on the policy process of different national political systems. The book seeks to explain the variety of roles of audit in different national contexts and its relationships with the development of evaluation and budgeting. The idea that budgeting is a changing activity serving a number of essential functions in political system development has been put forward by Robert D. Schick. Through budgets differing activities can be managed, coordinated and planned; through audit financial control and the accountability of resource use can be ensured; and through evaluation economy, efficiency and effectiveness can be promoted.
