Building on Basics

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This report aims to identify new developments in the administration of central government that lead to better value for money: better services at lower costs for the taxpayers.



Internal audit management

Internal audit is the monitoring component of internal control. It is aimed at minimising the probability of the occurrence of error, inefficient and uneconomic practices or fraud. Internal audit contributes to value for money in government if this aim is achieved at a reasonable cost. This chapter presents three reforms that lead to better results of internal audit at lower costs.


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