Article2012

THE CYCLIC STRUCTURE OF PERFORMANCE AUDITING IN PUBLIC SECTOR

2 citations0/0 files storedRePEc: Research Papers in Economics

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Public Policy and Administration Research Auditing, Earnings Management, Governance Accounting and Organizational Management

Abstract

Contemporary public management models require significant changes of the involved tools and techniques. It has switched from the analysis and processing based on historical data to methods based on correlated projections and internationally recognized rules. The performance audit need to be integrated in management mechanisms and should be developed flexible and adaptive, to provide operative information necessary to make decisions that leads to objectives achievement. The real performance can be achieved by combining the three E’s (economy, efficiency and effectiveness), only if long-term performance is provided. The goal of this paper is to highlight specific issues of the cyclic structure of performance audit implementation in public sector.

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References

1975Montgomery's Auditing 2000Théorie et pratique de l'Audit interne 2011Factor Analysis Based On The COSO Framework And The Goverment Audit Performance Of Control Theory

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