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Title: Management audit process: room for improvement

Abstract

In light of the importance of the audit function and also as part of an ongoing effort to achieve maximum managerial efficiency, the Washington Public Power supply System is developing an internal management audit capability. Based in Richland, Washington, the supply system is a municipal corporation incorporated under the laws of the state of Washington as a statewide joint operation agency. WPPSS has 5 nuclear power plants under construction and one of the most-extensive financng, construction, and operating programs in the nation. The need for the utility to have a comprehensive and effective corporate performance program has become essential. This article describes a part of the effort to develop an internal management audit capability. During the course of a yearlong survey the utility was able to identify the principal problems and misunderstandings that have been encountered in external audits at other utilities concerning the roles of the consultant-auditor, the ordering party, and the utility undergoing an audit. The author, who had major responsibility in the conduct of the utility's study, reports on them and makes recommendations for their avoidance or solution. (MCW)

Authors:
Publication Date:
Research Org.:
Washington Public Power Supply System, Richland
OSTI Identifier:
6342562
Alternate Identifier(s):
OSTI ID: 6342562
Resource Type:
Journal Article
Journal Name:
Public Util. Fortn.; (United States)
Additional Journal Information:
Journal Volume: 103:3
Country of Publication:
United States
Language:
English
Subject:
29 ENERGY PLANNING, POLICY AND ECONOMY; ELECTRIC UTILITIES; ENERGY ACCOUNTING; EFFICIENCY; ENERGY; MANAGEMENT; PLANNING; RECOMMENDATIONS; WASHINGTON; ACCOUNTING; ENERGY ANALYSIS; NORTH AMERICA; PACIFIC NORTHWEST REGION; PUBLIC UTILITIES; USA 296000* -- Energy Planning & Policy-- Electric Power; 291000 -- Energy Planning & Policy-- Conservation

Citation Formats

Dellon, R.E. Management audit process: room for improvement. United States: N. p., 1979. Web.
Dellon, R.E. Management audit process: room for improvement. United States.
Dellon, R.E. Thu . "Management audit process: room for improvement". United States.
@article{osti_6342562,
title = {Management audit process: room for improvement},
author = {Dellon, R.E.},
abstractNote = {In light of the importance of the audit function and also as part of an ongoing effort to achieve maximum managerial efficiency, the Washington Public Power supply System is developing an internal management audit capability. Based in Richland, Washington, the supply system is a municipal corporation incorporated under the laws of the state of Washington as a statewide joint operation agency. WPPSS has 5 nuclear power plants under construction and one of the most-extensive financng, construction, and operating programs in the nation. The need for the utility to have a comprehensive and effective corporate performance program has become essential. This article describes a part of the effort to develop an internal management audit capability. During the course of a yearlong survey the utility was able to identify the principal problems and misunderstandings that have been encountered in external audits at other utilities concerning the roles of the consultant-auditor, the ordering party, and the utility undergoing an audit. The author, who had major responsibility in the conduct of the utility's study, reports on them and makes recommendations for their avoidance or solution. (MCW)},
doi = {},
journal = {Public Util. Fortn.; (United States)},
number = ,
volume = 103:3,
place = {United States},
year = {1979},
month = {2}
}