Performance Auditing: Contributing to Accountability in Democratic Government

Abstract

Contents: Foreword Paul Posner 1. Introduction Jeremy Lonsdale 2. Performance Auditing: Audit or Misnomer? Jan-Eric Furubo PART I: THE CONDUCT OF PERFORMANCE AUDIT 3. Selection of Topics Vital Put and Rudi Turksema 4. Norms Used: Some Strategic Considerations from The Netherlands and the UK Vital Put 5. The Right Tools for the Job? Methods Choice and Context Jeremy Lonsdale 6. Evidence and Argument Alex Scharaschkin 7. Forming Judgements: How do VFM Audit Teams Know What They Know? Justin Keen 8. Standards and Quality Peter Wilkins and Richard Boyle PART II: THE CONTRIBUTION OF PERFORMANCE AUDIT 9. The Impact of Performance Audits: A Review of the Existing Evidence Eddy van Loocke and Vital Put 10. Accountability, Performance and Performance Auditing: Reconciling the Views of Scholars and Auditors Mark Funkhouser 11. On the Effects, Lack of Effects and Perverse Effects of Performance Audit Frans Leeuw 12. Impact at Local Government Level: A Multiple Case Study Katrien Weets 13. Learning in an Accountability Setting Jeremy Lonsdale and Elena Bechberger 14. Responsiveness in Performance Auditing: Towards the Best of Both Worlds Peter van der Knaap PART III: CONCLUSIONS 15. Conclusions: Performance Audit - An Effective Force in Difficult Times? Jeremy Lonsdale, Tom Ling and Peter Wilkins

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