Best value assignments 5 / 8

Local authorities are required by government to implement the ‘4 C’ principles:

These are the principles..

  1. Challenge

    • Why and how is a service provided?

  2. Compare

    • Assess performance against other providers

  3. Consult

    • Talk to users for feedback

  4. Compete

    • Provide efficient, effective services through fair competition

Internal auditors within an organisation implementing best value will play an integral role in ensuring its’ effective implementation.

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