The results of a survey of 118 Estonian public officials show that auditees can perceive
performance audit to be useful even if it does not lead to specific changes in policies or …

Performance audit is widespread but contested. The “audit society” proposition holds that
audits are rituals producing comfort, whereas the “mandatory audit” proposition in public …

Performance audits allow audit institutions to contribute to the improvement of the economy,
efficiency, and/or effectiveness of public sector entities through the recommendations of their …

Supreme audit institutions (SAIs) are gradually becoming important agents of public
management reform; a development raising issues of autonomy and potential capture by …

The last 30 years of the New Public Management 'regime'in many western countries have
resulted in increased use of audit and other control mechanisms. These mechanisms are …

Las auditorías de desempeño son una de las competencias de muchas instituciones de
auditoría superior (IAS), tanto en países desarrollados como en desarrollo. Sin embargo, el …

This article investigates the impact of the audit and ombud process on the implementation of
recommendations made by supreme audit institutions and ombudsmen in Belgium and the …

In recent years, substantial changes have been implemented to the audit regimes for local
authorities in several countries. Following the abolishment of the Audit Commission, a …

Performance audit is a practice with a potentially high degree of democratic and political
relevance. Supreme Audit Institutions (SAIs) have the authority to determine whether the …

Public sector performance auditing poses significant role in appraising the accountability of
government through monitoring the operation of public power, especially how public …