3.

7 MORE SPHISTICATED DIAGNISTIC AND ANALYTICAL TECHNIQUES

The evaluation of the value for money toward much greater focus on the achievement,
output and outcomes of government program has required auditors to draw on a much wider
range of techniques. This may include re-performing forevaluative purposes the cost-benefit
and cost effectiveness analyses that governments have used in designing programmes.
Where these techniques have not been employed, the auditor may use them himself to
evaluate the implementation of the policy option that have been chosen.
3.8 summary
In classic systems theory bureaucracies are complex web of inter relationships both
organisational and individual. Traditional public audit seeks to give some transparency to
bureaucracies financial and operation act to mitigate a natural tendency to persue individual
and organisational self intersts at the expense of public welfare. It support for value such as
probity, propriety and good stewardship may help tosustain this these civil service cultures
which are motivated by a concern for the proper use of public money. This is, however, not
enough.
4.1 HOW CAN PROGRESS BE MADE
How can auditors stack the odds in their favour so that as well as promoting
transparency in the use of public of money their report have a real impact in achieving
sustainable improvement in value for money? Our experience suggests there are three ways
forward
1. Using separate methodological h for separates subjects, thus ensuring the best fit
between the methodological approach the subject of evaluation;
2. Focusing on the meanings which participant give to their roles;
3. For the auditor to act as coach and mentor rather than critic and nark

Each approach complements the others and it is the combination of the three that
gives the auditor the best chance of making meaning full recomendations.
4.2 SEPARATE METHOLOGIES FOF SEPARATE SUBJECTS
The first way forward is to use separate methodologies for separate subjects. Thus the audit
of a programme for training pilots could be derieved for an examination of thephysical and
physichological challenges that pilots must undergo in their professional work.
4.3 THE MEANINGS WHICH PARTICIPANTS GIVE TO THEIR ROLES
The second way forward is for the auditor to analyse the provision of public programmes
through the various meanings that participants give to the activities that they have , or choose
to conduct, and the ideas used to express them. Thus it is mistake to think that everyone has
the same view of what an organisation is. A persons understanding depends on factors such
as:

Their experience of the organisation.

What their values are
What their intentions are

According to this relativisst view, there will be no such definite object as the organissation
composed of rules, processes, budgets, programmes and audit, but rather a milliard of
experiences, values, tensions and other mental phenomena.