Emergence of public sector performance auditing: a historical perspective / Nirmala Nath, Karen Van Peursem and Alan Lowe
The purpose of this paper is to evaluate the extant Anglo-American literature on ‘performance auditing for the public sector’, in order to identify the socioeconomic and political themes that influenced the emergence of public sector performance auditing. The paper also seeks to develop an understan...
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| Format: | Article |
| Language: | English |
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Accounting Research Institute (ARI) & Faculty of Accountancy
2006
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| Online Access: | http://ir.uitm.edu.my/id/eprint/267/ http://ir.uitm.edu.my/id/eprint/267/1/AJ_NIRMALA%20NATH%20MAR%2006.pdf |
| Summary: | The purpose of this paper is to evaluate the extant Anglo-American literature on ‘performance auditing for the public sector’, in order to identify the socioeconomic and political themes that influenced the emergence of public sector performance auditing. The paper also seeks to develop an understanding of
the role and practice of performance auditing in the public sector. Common
catalysts for change appear to rest in the influence of the local governmental
senior auditor (e.g. Auditor General), the existence of public sector reform
and changes in standardisation generally. The traditional role of the public
sector auditor has undergone significant change over time. In particular, the
scope of the public sector audit now exceeds the expectation that the auditor
only check for regulatory and procedural compliance. It is now expected that
the auditor enhance accountability in the management of public sector
resources. |
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