I recall the Audit Council of England and Wales issuing a handbook in 1991 for auditing local authority museums. I acquired a copy and found it useful;unfortunately, a consultant borrowed it and that's the last I saw of it. It should still be available from the Council in London. I am afraid I don't know their address. The handbook was most interesting as it covered the OPERATIONAL audit of virtually every aspect of museum management, in so doing, providing a de facto set of audit standards. Harry Needham Director, Programmes & Operations Canadian War Museum