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Cargill, Jennifer – Wilson Library Bulletin, 1987
Explains the purpose of audits for libraries and describes three types of auditors--internal, government, and external--and five types of audits--financial, compliance, operational, performance, and special review. Guidelines for preparing for an audit and dealing with a surprise audit are provided. (EM)
Descriptors: Accountability, Audits (Verification), Compliance (Legal), Guidelines
Prentice, Ann E. – Drexel Library Quarterly, 1985
Describes different types of financial reports needed in libraries as the bases for accountability, evaluation, and decision making. The appropriate form and content of reports are identified in terms of the audience and the use of the report. (CLB)
Descriptors: Accountability, Cost Effectiveness, Evaluation Utilization, Financial Policy