Auditing of Efficiency

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Foreword

1. Introduction

2. Understanding Efficiency Concepts

What is Efficiency?

How does efficiency relate to economy and effectiveness?

Auditing operations with non-uniform outputs

Measuring efficiency

3. Auditing of Efficiency in Departments and Agencies

Objectives and scope of efficiency component of VFM audits

Benefits of auditing efficiency

Audit criteria

4. An Overview of the Planning, Examination, and Reporting Phases of Auditing of Efficiency

Planning phase

Examination phase

Reporting Phase

Bibliography