Khan, M. HafizuddinHaque, Mohammad AshrafulIslam, Mohammad Sirajul2011-05-052011-05-0520092009-01http://hdl.handle.net/10361/888Includes bibliographical references (page 52).Cataloged from PDF version of paper57 pagesenBRAC University reports are protected by copyright. They may be viewed from this source for any purpose, but reproduction or distribution in any format is prohibited without written permission.Governance and developmentOffice of the comptroller and auditor general (OCAG)Background paperWorking Paper