About This Chapter
Implications of Audit Service Delivery Methods - Chapter Summary
This chapter explores audit service delivery methods through different lessons. These lessons are filled with a great deal of information that can help you review everything you need to know about government auditing. You will be provided with examples of project grants, and types of contracts and business partnerships. The chapter also addresses the following topics:
- Bureaucracy issues such as red table, duplication and waste
- Benefits and consequences of block grants
- Strict spending rules on categorical grants
- Three forms of contract conditions
- How joint ventures work
- Concepts of centralized authority
- How quasi-official agencies provide services to businesses
- Pros and cons to privatization
By going through all of the lessons in this chapter, you will complete a thorough review of government auditing. The lessons are filled with terms and phrases in bold. This was done to emphasize the importance of specific information in this chapter. When you are done with each lesson, take the lesson quizzes to assess your knowledge and to make sure you are retaining the material.
1. The Problems of Bureaucracy: Contributing Factors
In this lesson, we will examine some of the problems of bureaucracy, including red tape, conflict, duplication, imperialism, and waste. Then, we'll take a look at a few ways in which the government has attempted to solve these problems.
2. Project Grants: Definition & Examples
Project grants are like scholarship competitions. They give out federal money to states, localities, and individuals based on merit. We look at some examples in this lesson.
3. Block Grants: Definition & Examples
Block grants are large chunks of money given to local governments by the federal government with few strings attached. They are the opposite of categorical grants. In this lesson, we'll look at some examples and discuss arguments for and against block grants.
4. Categorical Grants: Definition & Examples
Categorical grants are the way in which the federal government influences local and state governments. These kinds of grants come with strict rules on their spending. We'll explore these limitations and look at some examples in this article.
5. Contract Law Terms: Definitions & Contract Types
A contract is an agreement between two or more parties to perform a service, provide a product or commit to an act and is enforceable by law. There are several types of contracts, and each have specific terms and conditions.
6. Conditions in Contracts: Definition & Forms
The conditions of a contract determine the parties' obligations. A condition is an act or an event that affects the parties' contractual duties. There are three different forms of contract conditions. This lesson explores each of those conditions.
7. What Is a Joint Venture? - Definition & Examples
Joint ventures are common business agreements that individuals and corporations engage in every day. In this lesson, you'll learn about joint ventures and see some examples of how they work. Then you can test your understanding with a short quiz.
8. The Basics of Partnerships: Types & Examples
Partnerships are a common way to organize a business in the United States. In this lesson, you'll learn about different types of business partnerships and their respective advantages and disadvantages. A short quiz follows the lesson.
9. Centralized Authority: Definition & Explanation
In this lesson you'll learn about centralized authority. We'll discuss the key concepts of centralized authority as well as look closer at an example.
10. Quasi-Official Agencies: Roles & Purposes
Federal agencies are not the only organizations that help provide services to businesses. Quasi-official agencies also impact businesses through their multiple roles and purposes.
11. What is Privatization? - Definition & Process
Over the past decades, there has been a trend towards privatization of many of the economic and commercial activities undertaken by governments. In this lesson, you'll learn what privatization is, the types of privatization, and its advantages and disadvantages.
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Other chapters within the CGAP Exam Study Guide - Certified Government Auditing Professional course
- Auditing Standards & Governance
- Risk/Control Frameworks in Auditing
- Government Auditing Practices: The Audit Function
- Types of Government Audit Services
- Process for Delivery of Audit Services
- Government Auditing Skills & Techniques
- Evaluating Quantitative & Qualitative Data
- Government Auditing: Financial Management
- Implications of Delivering Audit Services to Citizens
- Unique Characteristics of Human Resources Management
- Unique Purchasing & Procurement Requirements
- CGAP Exam Study Guide - Certified Government Auditing Professional Flashcards