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Assessment of Audit Activities in the Public Administration with a Focus on the Types of Audits — Practice in the Public Sector of the V4 Countries

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  • Hudáková Stašová, Lenka

Abstract

This paper focuses on audits of public administrations performed by Supreme Audit Offices (SAO). The aim of the paper is to assess the performance of audit activities by the highest audit institutions in the Visegrad Four (V4) countries with a focus on the types of audits performed (compliance audits, performance audits, financial audits) in the period of 2005-2020. Pearson’s correlation coefficient and Spearman’s correlation coefficient were used to test the set hypotheses. The study focuses on the relationships between the number of audits performed (especially compliance audits and performance audits) and the volume of audit findings, recommendations and actions. Compliance audits predominate in the Slovak Republic and Hungary. However, the current trend is to gradually increase the share of performance audits. Most performance audits were carried out in the Czech Republic. The analysis found a statistically significant relationship between the number of performance audits performed and the number of auditors’ recommendations in Poland and Hungary. In addition there is a statistically significant relationship between the number of performance audits performed and the number of audit findings in Poland and the Czech Republic.

Suggested Citation

  • Hudáková Stašová, Lenka, 2022. "Assessment of Audit Activities in the Public Administration with a Focus on the Types of Audits — Practice in the Public Sector of the V4 Countries," Public Finance Quarterly, Corvinus University of Budapest, vol. 67(3), pages 448-462.
    • Handle: RePEc:pfq:journl:v:67:y:2022:i:3:p:448-462
    DOI: https://doi.org/10.35551/PFQ_2022_3_8
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    More about this item

    Keywords

    Supreme Audit Office; performance audit; compliance audit;
    All these keywords.

    JEL classification:

    • H72 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Budget and Expenditures
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

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