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Performance auditing—addressing real or perceived expectation gaps in the public sector

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  • Pat Barrett

Abstract

The growth of performance auditing in Australia (and in many other countries) has led to a range of seemingly conflicting observations about their contribution to better public administration, which basically reflect differing political and public expectations of such audits. Confusion also revolves around the question of just what value is being assessed, reflecting differing perceptions of assurance and performance and of the coverage of administrative and policy effectiveness. A better understanding of what needs to be achieved by those responsible and acceptance of accountability for the required results would improve confidence in public administration and in the value that it delivers.

Suggested Citation

  • Pat Barrett, 2012. "Performance auditing—addressing real or perceived expectation gaps in the public sector," Public Money & Management, Taylor & Francis Journals, vol. 32(2), pages 129-136, March.
    • Handle: RePEc:taf:pubmmg:v:32:y:2012:i:2:p:129-136
    DOI: 10.1080/09540962.2012.656019
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    Cited by:

    1. Lenka Hudáková Stašová, 2019. "The Scope of Control of the Supreme Audit Office in the Slovak Republic and in the other Visegrad Four Countries," Society and Economy, Akadémiai Kiadó, Hungary, vol. 41(2), pages 245-262, June.
    2. George Silviu CORDOŞ & Melinda Timea FÜLÖP, 2020. "Debates In The Literature Regarding Audit Reporting," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(22), pages 1-4.

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