New Directions in State Audit

Abstract

The temptation to misuse public monies is often overwhelming. Public officials are ingenious at devising ways and means of diverting public monies into irregular channels. Without proper safeguards they gamble with other people’s money as they would never do with their own. Consequently, no matter how obliging they may be in supplying information on how much they receive and spend, suspicion lingers that they may be hiding something, that their figures may be inaccurate, and that they may have syphoned off some proportion for purposes not originally intended.