Internal and External Finance, 3^rd Ed.

Financial Strategy -- Unit 10

The Open University

Publisher: The Open University, 2000

ISBN: 0-7492-9789-1

Synopsis:

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Table of Contents:

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1. Introduction
• Outline of Unit 10
• Objectives of the unit
2. Corporate Governance
• 2.1 Market-Based Systems
• 2.2 Relationship-Based Systems
3. Internal v. External Reporting
• 3.1 Management and Financial Accounting
• 3.2 Trends in Performance Measurement
• 3.3 Economic and Accounting Performance Measures
• Economic income in external reporting
• Economic income in internal reporting
4. Audit and Accountability in the Public Sector
• 4.1 Definitions of Value-For-Money Auditing
1. Review of management systems, arrangements and procedures
2. The value for money procedures audit
3. Policy audit
4. Audit of management representations of value for money
5. Comparative performance audit
6. Quality audit
• 4.2 The Future of Value-For-Money Auditing
• 4.3 Best Value
5. Performance Measurement and Investment
• 5.1 Measurement of Trustee Performance
• 5.2 Measurement of Fund Manager Performance
• Measurement of management performance