In order to reduce the level of poverty by providing job opportunities to the rural poor, the National Rural Employment Guarantee Scheme (NREGA) was introduced in 2005 under National Rural Employment Guarantee Act (NREGA), 2005. On 2nd October 2009, NREGA has been renamed as Mahatma Gandhi National Rural Employment Act (MGNREGA). The MGNREGA provides 100 days of guaranteed employment opportunity in a financial year to any rural household whose adult members are willing to do unskilled manual work at the statutory minimum wages prescribed by the government. It is an important step towards the realisation of the Right to Work. It is also expected to enhance people’s livelihoods on a sustainable basis by developing the economic and social infrastructure in rural areas. A social audit is a process by which the people, the final beneficiares of any scheme, programme, policy or law, are empowered to audit such scheme, programme, policy and law. A social audit is an ongoing process by which the potential beneficiaries and other stakeholders of an activity or project are involved from the planning to the monitoring and evaluation of that activity or project. It thereby tries to ensure that the activity or project is designed and implemented in a manner that is most suited for the prevailing local conditions, appropriately reflects the priorities and preferences of those affected by it, and most effectively serves the public interest.

The logic and language of auditing for fraud. This book is a revised and condensed version of the groundbreaking classic in which Cardwell introduces a comprehensive system for detection and deterrence of "inside theft." Inside theft is the fraudulent transfer of value from owners, undertaken by employees for their own benefit or that of their accomplices. Audit surveillance, but one component of this system, is a strategy centered on the books and records of the firm that uses incisive tests of limited scope to detect the evidences of inside theft. In short, it is a risk-based application of the common sense notion that to detect something, one must test for it. Includes both broad accounting theory on employee fraud as well as procedures used by auditors in the detection of complements, fraudulent credits, and certain forms of conversions; such as tests of reasonableness, verification methods (corroborative procedures), conversion surveillance, and oral inquiry.

Includes entries for maps and atlases.