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A Value For Money (VFM) audit is a systematic, purposeful, organized and objective examination of government activities. It provides Parliament with an assessment on the performance of these activities; with information, observations and recommendations designed to promote answerable, honest and productive government; and encourages accountability and best practices. An independent evidence-based investigation which examines and reports on whether economy, effectiveness and efficiency has been achieved in the use of public funds. Value-for-money (VFM) auditing, also called management auditing, examines the ability of government organizations to discharge their responsibilities and control their costs by ensuring that resources are managed at the lowest cost and that activities are organized efficiently. It also deals with accountability in these areas.〔VFM Audit Manual OAG / CESD - January 2000〕〔http://www.niauditoffice.gov.uk/index/about-niao/value_for_money_audit.htmValue_for_Money_Central_Government〕〔http://www.camagazine.com/archives/print-edition/2008/march/regulars/camagazine5241.aspx〕 == Scope == Its scope includes the examination of economy, efficiency, cost- effectiveness and environmental effects of government activities; procedures to measure effectiveness; accountability relationships; protection of public assets; and compliance with authorities. The subject of the audit can be a government entity or activity (business line), a sectoral activity, or a government-wide functional area. Economy: refers to the terms and conditions under which the public sector organizations acquire both human and material resources. Efficiency: this is the extent to which a program achieves goals or other intended effects. Effectiveness: this relates to how well a program or activity is achieving its established goals or intended effects.〔Audit and Assurance A. A. Adeniyi〕〔VFM Audit Manual OAG / CESD - January 2000〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Value for money audit」の詳細全文を読む スポンサード リンク
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