THE ROLE OF ORGANISATIONAL BEHAVIOUR IN AUDIT PREPARATION

At the heart of current political controversy is the contracting out of services from the public to the private sector. The refuse collection service was an early example of this, following the return of a Conservative Government to Britain in 1979. The history of the refuse collection service is outlined and the problems and opportunities auditors may encounter in their dealings with this service are described. Overcoming resistance to change is suggested as a major factor encountered.