Local government internal auditors’ perceptions of the Audit Commission

Bowerman, Mary; Hawksworth, Shirley

doi:10.1108/02686909910301466

Cited by 10 publications

(7 citation statements)

References 4 publications

(5 reference statements)

Supporting

Mentioning

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“…Number of recommendations acted upon (Arthur et al, 2012;Gendron et al, 2001;Morin, 2001); Perception of auditees on usefulness of audit (Bowerman & Hawksworth, 1999;Etverk, 2002;Morin, 2001Morin, , 2008Morin, , 2014Vanlandingham, 2011).…”

Section: Independently and Objectively Support Reformmentioning

confidence: 99%

Supreme Audit Institutions and Public Value: Demonstrating Relevance

Cordery

Hay

2016

SSRN Journal

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Supreme Audit Institutions (SAIs) have an important role in ensuring public sector accountability; their main activities being managing the audit of public sector entities' financial statements and assessing probity/compliance, providing advice to parliamentary committees, and undertaking performance audits. Standards issued by the International Organisation of SAIs encourage SAIs to recognise the value they deliver through their activities and to demonstrate that to citizens, Parliament and other stakeholders. The recognition of the need to be democratically accountable for efficiency and effectiveness is one aspect of public value, which is also concerned with the just use of authority (Moore, 2013). The purpose of this paper is to develop the components of a SAI's public value and, through a comparative international study, to analyse how SAIs report on the public value they deliver. Analysing reporting against the model developed in this paper indicates that SAIs' reporting prioritises critiques to increase public sector efficiency and effectiveness, rather than government policy. In addition, it finds SAIs generally fail to discuss any negative consequences of their work. SAIs are encouraged to develop new ways to demonstrate their ongoing relevance.

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Section: Independently and Objectively Support Reformmentioning

confidence: 99%

Supreme Audit Institutions and Public Value: Demonstrating Relevance

Cordery

Hay

2016

SSRN Journal

View full text Add to dashboard Cite

show abstract

“…Perception of auditees on usefulness of audit (Bowerman & Hawksworth, 1999;Etverk, 2002;Morin, 2001Morin, , 2008Morin, , 2014Vanlandingham, 2011).…”

Section: )mentioning

confidence: 99%

Supreme audit institutions and public value: Demonstrating relevance

Cordery

Hay

2018

Financ Acc Manag

View full text Add to dashboard Cite

Supreme Audit Institutions (SAIs) have an important role in ensuring public sector accountability; their main activities being managing the audit of public sector entities’ financial statements and assessing probity/compliance, providing advice to parliamentary committees, and undertaking performance audits. Standards issued by the International Organization of SAIs encourage SAIs to recognize the value they deliver through their activities and to demonstrate that to citizens, Parliament, and other stakeholders. The recognition of the need to be democratically accountable for efficiency and effectiveness is one aspect of public value, which is also concerned with the just use of authority (Moore, 2013). The purpose of this article is to develop the components of a SAI's public value and, through a comparative international study, to analyze how SAIs’ report on the public value they deliver. Analyzing reporting against the model developed in this article indicates that SAIs reporting prioritizes critiques to increase public sector efficiency and effectiveness, rather than government policy. In addition, it finds SAIs generally fail to discuss any negative consequences of their work. SAIs are encouraged to develop new ways to demonstrate their ongoing relevance.

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“…However, the important issue is how well have limited resources been managed to ensure efficiency, effectiveness, and quality of services. Bowerman and Hawksworth (1999) assert that the essence of local governments is to ensure the provision of high-quality services to grass root levels at an acceptable cost. Evaluating performance has also been associated with terms such as financial performance, the satisfaction of stakeholders, accountability, quality of service (Bratton, 2012;Brewer, 2006;Walker & Boyne, 2006).…”

Section: Public Sector Performancementioning

confidence: 99%