What To Look for in Auditing Cost-Benefit Studies
Gao ID: 091045 January 1, 1974This article appeared in the GAO Review, Winter 1974. Because of increased emphasis on program evaluation and requirement analysis in GAO audits, the likelihood of an auditor having to review and evaluate a cost-effectiveness or cost-benefit study is greater. This article decribes the important aspects of such studies and shows by examples the key attributes that mark a good study.