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Preferred term

auditing  

Definition

  • Audit performs an assurance and accountability function over the use of public resources and the veracity of financial accounts. Audits are undertaken to provide information about resource management and accounting to higher authorities and the electorate to enable them to have confidence that public resources have been used properly and effectively. [Source: Encyclopedia of Governance; Audit]

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URI

https://concepts.sagepub.com/social-science/concept/auditing

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