General over the years. Since their initiation into value for money audit only three decades ago, they have continually been …

long established private sector management audit in that country. The authors give the background to the historical calls … theoretical base for its continued conduct of this audit function. The UK and US professions have taken tentative steps towards … expanding the traditional financial audit but the rallying calls of visionaries seem as yet to be unheeded.  …

Poses the question: with the ever‐present pressure on internal audit to say what management wants to hear, how can …, appendices; prioritizing action, while understanding the management predicament and the role of audit in system development …; gaining senior audit back‐up; and reporting in the value added environment.  …