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Police Auditing: Theories and Practices

NCJ Number
Allan Y. Jiao Ph.D.
Date Published
200 pages
This book examines the theories, standards, procedures, practices, and evaluations of police audits.
Police audits go beyond examination of financial and financial-related statements. Police auditing meets the needs of police administrators to know about the economy, efficiency, and effectiveness of their operational programs, and provides an important tool for the public and its elected representatives to fulfill their oversight responsibilities. The book introduces the purpose, development and trend of police auditing, describes some general issues related to changing the police, and discusses police auditing as a potential approach for improving police organization and operations. It introduces government auditing standards and procedures applicable to police auditing and explains the importance of meeting these requirements in the auditing process. The book presents typical problems encountered by police auditors, and discusses approaches to conducting post-audit evaluations. References, tables, figure, index