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dc.contributor.authorNath, Nirmala Devi
dc.contributor.authorVan Peursem, Karen A.
dc.contributor.authorLowe, Alan
dc.date.accessioned2008-12-16T01:36:31Z
dc.date.available2008-12-16T01:36:31Z
dc.date.issued2005-02
dc.identifier.citationNath, N., Van Peursem, K. & Lowe, A. (2005). Public sector performance auditing: Emergence, purpose and meaning. (Department of Accounting Working Paper Series, Number 81). Hamilton, New Zealand: University of Waikato.en_US
dc.identifier.issn1173-7182
dc.identifier.urihttps://hdl.handle.net/10289/1684
dc.description.abstractThe purpose of this paper is to evaluate the extant Anglo-American literature on 'performance auditing for the public sector', in order to identify the socio-economic 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. The perceived objectives of performance auditing (economy, efficiency and effectiveness) emerge as a strong theme, one which seems to comply with these more modern expectations of performance.en_US
dc.format.mimetypeapplication/pdf
dc.language.isoen
dc.publisherWaikato Universityen_NZ
dc.relation.ispartofseriesDepartment of Accounting Working Paper Series
dc.subjectperformance auditen_US
dc.subjectpublic sectoren_US
dc.subjectliteratureen_US
dc.subjectaccountabilityen_US
dc.titlePublic sector performance auditing: Emergence, purpose and meaningen_US
dc.typeWorking Paperen_US
uow.relation.series81
pubs.elements-id53056
pubs.place-of-publicationWaikato Management Schoolen_NZ


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