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Performance Audits Focused on the Principle of Effectiveness: An Overview of Public Audit Agencies

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  • Luiz G M Mury

Abstract

According to international standards, performance audit is an independent and objective process for reviewing the economy, efficiency and effectiveness of a government¡¯s program, organization, and/or activity in order to evaluate public management¡¯s performance. The relevance of the matter prompted the present study, which aims to inquire if, when conducting performance audits, Supreme Audit Institutions analyze a procedure¡¯s effectiveness, that is to say, the impact that determined government spending had on the program¡¯s target population. In order to do so, a questionnaire was applied to auditors of Public Audit Institutions from several countries. As a preliminary result, our research concluded that the majority of auditors conduct economy, efficiency and efficacy analyses, but rarely assess the effectiveness of government spending.

Suggested Citation

  • Luiz G M Mury, 2018. "Performance Audits Focused on the Principle of Effectiveness: An Overview of Public Audit Agencies," Applied Finance and Accounting, Redfame publishing, vol. 4(2), pages 45-54, August.
    • Handle: RePEc:rfa:afajnl:v:4:y:2018:i:2:p:45-54
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    Cited by:

    1. Luiz Gilberto Monclaro Mury, 2020. "Performance Audit: Applying the Principle of Effectiveness in a Case Study," Applied Finance and Accounting, Redfame publishing, vol. 6(1), pages 40-53, February.

    More about this item

    Keywords

    performance audit; court of auditors; effectiveness;
    All these keywords.

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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