[size=9.02778px]Audit is one such initiative which is gaining ground and it
encompasses all the three elements. With the enactment of
the NREGA, The Audit has become mandatory and is
widely talked and written about. However, the Audit is still
an emerging and evolving concept and not much literature
in terms of guidelines or handbook or manual is available
for use by either the development functionaries or civil
society organisations.
This book is designed to help officials and
representatives of people's organizations and movements
who want to facilitate the process of audit and finance.
This book aescribes tnt:: characteristics of auditing and
finance management. It also describes the relationship
between the finance management and auditing and
includes all the topic related to the aUditing and finance
management like finance poverty in India. Auditing for
social change in the context of the millenium [color=#0aef0 !important]development
goals. The role of [color=#0aef0 !important]auditing
and public finance management
and media and audit. This book also contains examples of
how these general principles of auditing and finance can
be applied to various programmes and schemes.
We have collected the material from Several academic
institutions and [color=#0aef0 !important]research
centres. It is a comprehensive
work published for the first time in India, keeping in view
the needs of syllabus of university level and higher
education [color=#0aef0 !important]systems. It is earnestly hoped that planners,
administrators in the field of auditing, finance management
as well as the general public and the teachers and [color=#0aef0 !important]students
will find this work extremely useful.
Mahesh Tripathi


Contents
Preface v
l. An Introduction to Finance Management 1
2. Financial Poverty in India 23
3. Auditing for Social Change in the
Context of the Millennium Development Goals 49
4. The Role of Auditing and
Public Finance Management 68
5. Audit and Legislative Oversight:
Developing Country Perspective 100
6. Learning from Civil Society Initiatives 125
7. Media and Audit 146
8. Audit and Evaluation: Integrating Politics and
Public Involvement 167
9. Governance and Accountability:
A Legal Approach to Auditing 198
10. History and Evaluation of Social Accounting 225
1I. Social and Environment Auditing
Theory and Practice 234
Bibliography 261