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AuditNet® Book Review   Web www.auditnet.org    Performance-Based Reporting: New Management Tools for Unpredictable Times By Han V.A. Johnsson, Per Erik Kihlstedt   Auditors are constantly looking for tools that will help manage information. Traditional accounting systems are not structured to provide performance based information required by management. Based on the results of experiments with more than 1,500 businesses and over 4,000 executives Performance-Based Reporting demonstrates the needs for new tools for business planning and management. Much of the book examines what went wrong but there is a chapter devoted to auditing and risk management in a new situation. The concept of a baseline approach bears consideration by auditors when looking at performance based systems. Wiley Books are available at your local bookstore or by calling 1-800-225-5945. In Canada, call 1-800-567-4797.

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