By Jeremy Lonsdale, Peter Wilkins, Tom Ling
'It is time, 15 years on from the coining of the 'Audit Explosion', to re-appraise the expansion of latest types of auditing. As we stream into what could be known as 'Auditing in Austerity' this e-book offers us that review. an exceptionally well-informed workforce of authors has been assembled to convey a comparative research that effectively mixes 'insider' and 'outsider' views. this could be required studying, not only for auditors and their educational hangers-on, yet for the broader viewers of these attracted to modern advancements in democratic responsibility and policymaking.'
- Christopher Pollitt, Catholic college of Leuven, Belgium
'What a superb learn. Insightful and hard. it truly is more likely to incite loads of dialogue at the wide-ranging perspectives from the very well-informed and certified individuals, now not least from those that even have to enforce the findings and suggestions of functionality audit experiences. the focal point is rightly on responsibility for functionality not just achieve govt software pursuits in an fiscal, effective and powerful demeanour, but in addition at the audit associations themselves. it's going to be welcomed by way of the general public quarter and especially by way of the parliamentary associations fascinated about reaching responsibility for presidency performance.'
- Pat Barrett AO, Australian nationwide college and previous Australian Auditor-General (1995-2005)
'This booklet is a miles welcome tonic for public management. it's one of many few books that explicitly specialise in how audit associations perform their functionality auditing duties. whereas auditors will most likely learn this, the authors have geared the publication to a broader readership, together with public managers who're frequently the topic of functionality audits.'
-From the foreword by means of Paul Posner, George Mason collage, US
This state of the art ebook examines the improvement of functionality audit, drawing at the event in a few varied nations, together with the uk, the USA, Australia, the Netherlands, and Belgium.
The professional participants establish the trajectory of functionality audit, study the way it is carried out and examine what it really is contributing to potent govt. They finish that, within the face of latest demanding situations, functionality auditors should still concentration either on their middle duties to make sure responsibility, and proceed to improve extra insightful and complex methods to permit them to evaluate the growing to be complexity of the supply of public prone. by way of doing so, they could proceed to play a worthwhile function in democratic responsibility.
Read or Download Performance Auditing: Contributing to Accountability in Democratic Government PDF
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Additional resources for Performance Auditing: Contributing to Accountability in Democratic Government
Sample text
Barzelay, for example, states that ‘Performance auditing is thus something of a misnomer. Performance auditing is an evaluative activity of a particular sort whose name happens to include the word “auditing”’ (1996, 19). And, at a more anecdotal level, many practitioners who have come to performance auditing from backgrounds other than traditional/financial auditing may well assure any listener that even if they do something called performance auditing, they are certainly not auditors. They are evaluators, analysts or preparers of briefing material, and so on but certainly not auditors.
Performance Audit and Public Management in Five Countries, Oxford: Oxford University Press. Pollitt, C and H Summa (1997), ‘Evaluation and the work of Supreme Audit Institutions’, in M-C Kesseler et al. (eds), Evaluation des politiques publiques, Paris: l’Harmattan. Power, Michael (1997), The Audit Society: Rituals of Verification, Oxford: Oxford University Press. RAND Europe (2009), Performance Audit Handbook, Cambridge: Rand Europe. Rawnsley, A (2009), ‘The long party is over for the public sector, whoever wins’, in The Observer, London, 22 March.
Pdf (accessed 15 May 2010). ), Administrative Justice in Context, Oxford: Hart Publishing. ), Evaluation and Auditing: Prospects for Convergence, New Directions in Evaluation No 71, San Francisco: Jossey-Bass Publishers, pp. 55–61. Lonsdale, J (2008), ‘Balancing independence and responsiveness: a practitioner perspective on the relationships shaping performance audit’, Evaluation, 14 (2), 227–48. Mayne, J (2006), ‘Audit and evaluation in public management: challenges, reforms and different roles’, The Canadian Journal of Program Evaluation, 21 (1), 11–45.