AUDIT DOCUMENTATION see WORKING PAPERS.
COST PER OUTCOME links the unit-level economics of an operation with the impact that the organization wishes to have. For example, a nonprofit that delivers meals to the elderly might measure its impact by the number of meals served. To arrive at its cost per outcome, therefore, it would divide the full cost of its meals program by the number of meals it serves.
DOCUMENT REVIEW is a formalized technique of data collection involving the examination of existing records or documents.
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