| Sumario: | This publication focuses on the control mechanisms and procedures that need to be built into an organisation’s systems in order to provide reasonable assurance that top management’s objectives will be met, rather than on the design and application of management information systems, which, we believe, are generally well understood in Central and Eastern European countries (CEECs). The studies included give examples of management controls in widely different areas of the public sector -- such as road construction, overseas aid, and social welfare -- and in countries with differing constitutional and cultural backgrounds, political and legislative structures, and public service traditions. They examine the importance of management controls to the manager and auditor and discuss the role played by different government institutions -- including the finance or budget ministry, the supreme audit institution (SAI), and other central institutions -- in developing and implementing management control systems.
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