On  Wed, 12 Nov 1997 12:01:25 Harry Needham wrote: 

>  I recall the Audit Council of England and Wales issuing a handbook 
>  in 1991 for auditing local authority museums . . it covered the
>  OPERATIONAL audit of virtually every aspect of museum >  management, in
so doing, providing a de facto set of audit standards.

This was _The Road to Wigan Pier?  Managing Local Authority Museums and Art
Galleries_, published by the Audit Commission for Local Authorities and the
National Health Service in England and Wales (ISBN 0-11-886047-X).  It was
concerned with establishing performance indicators for different aspects of
the museum operation.

I do not know whether this is still in print.  Back-publications are
handled by the Audit Commission at: Publications Section, Nicholson House,
Lime Kiln Close, Stoke Gifford, Bristol BS12 6SV, UK.  The Audit Commission
can be found on: http://www.audit-commission.gov.uk/

Geoffrey Lewis