Performance Auditing and Performance Budgeting

Shand, David

doi:10.1057/9781137001528_6

Cited by 2 publications

(5 citation statements)

References 1 publication

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“…This result is consistent with the findings of Fan [16] and follows the audit development of SAV. Nevertheless, this result contradicts most related studies in developed countries [5,21,41]. However, choosing an audit strategy to contribute to the organization's performance improvement faces significant challenges that require particular competencies, prestige, and political support for the SAI, but these factors need to be improved in emerging countries like Vietnam.…”

Section: -4-discussing Research Resultsmentioning

confidence: 78%

“…Social needs have both a direct and indirect impact on SAIs' transition to PA. Rooted in the increased budget for public spending, the technological revolution, economic liberalization, and the financial crisis, the weakness of public governance has prompted governments to increase accountability and improve operational efficiency [41]. These factors directly impact SAIs' shift to PA, thus demonstrating its value.…”

Section: -Studies On the Formation And Development Of Pamentioning

confidence: 99%

“…First, SAIs must strengthen their capacities and values to strengthen their legitimacy and social recognition (SAI accountability). Public governance reform has a dual impact on SAIs through (i) promoting SAIs to develop PA to contribute to increased accountability and (ii) increasing the accountability of SAIs through self-renewal of their operations to meet the reasonable expectations of society, such as the ability to apply modern auditing techniques, the ability to enlist support from the government's parliament, the auditor's resources and capacity, and the choice of audit topics [16,17,21,41]. According to the theory of supply and demand, PA only develops the area of supply and demand in balance.…”

Section: -Developing a Pa Modelmentioning

confidence: 99%

“…Assess the reliability, discriminant value, and convergent value of the scale on SmartPLS 4.0.8.5 6. Evaluate the suitability of the structural modelShand & Anand (1996) [41];…”

mentioning

confidence: 99%

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The Influence of Factors on the Demand for Performance Auditing in the Public Sector

Tuan,

Dung

2024

Emerg Sci J

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Performance audits (PA) are becoming essential in supreme audit institutions (SAIs). This study aims to explain why developing countries need to expand the function of PA and to explore and measure the impact of each factor on the need to develop PA in Vietnam. The research combines qualitative (group discussion) and quantitative methods by surveying 157 state auditors of the State Audit of Vietnam (SAV). Data is processed through SmartPLS 4.0.8.5 to verify the measurement and linear structure models. The results of the statistical analysis also show that all three factors have an impact on the development of PA, including (i) the degree of public governance reform, (ii) the accountability of SAV, and (iii) occupational influence. Besides, the model test results show that, from the perspective of SAV, the need to improve performance is higher than accountability. Public governance reform factors, external support, and SAI accountability contribute to enhancing the value of PA. The findings of this study complement the audit theory on three fronts: (i) PA will become more important when pursuing the goal of increasing accountability rather than improving performance; (ii) PA continues to evolve to adapt to social changes; and (iii) additional empirical evidence demonstrating that countries with low levels of transparency and accountability and inconsistent legal systems have higher audit “demand” but low supply of PA. This study proposes a PA development model to: (i) forecast the ability and level of the development audit of each SAI; and (ii) contribute to enhancing the value of PA using the PA topic selection tool. In addition, the developed scale is tested to ensure its reliability and validity. So this scale can be used to survey the needs, feasibility, and expected value that each audit subject brings before and after implementation. Doi: 10.28991/ESJ-2024-08-01-07 Full Text: PDF

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Section: -4-discussing Research Resultsmentioning

confidence: 78%

Section: -Studies On the Formation And Development Of Pamentioning

confidence: 99%

Section: -Developing a Pa Modelmentioning

confidence: 99%

“…Assess the reliability, discriminant value, and convergent value of the scale on SmartPLS 4.0.8.5 6. Evaluate the suitability of the structural modelShand & Anand (1996) [41];…”

mentioning

confidence: 99%

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The Influence of Factors on the Demand for Performance Auditing in the Public Sector

Tuan,

Dung

2024

Emerg Sci J

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“…Los presupuestos participativos han sido descritos por el Banco Mundial como un enfoque de democracia directa aplicado a la presupuestación, que permite ofrecerle a los individuos la oportunidad de "deliberar, debatir e influenciar la asignación de recursos públicos" (Shah, 2007). Los presupuestos participativos tienen su origen en experiencias desarrolladas en Brasil hace casi dos décadas, que se han ido extendiendo a todas las regiones del mundo, incluyendo países desarrollados, emergentes y de bajos ingresos.…”

Section: Presupuestos Y Resultados En El Nivel Subnacionalunclassified

Presupuestos para el desarrollo en América Latina

Marcel,

Guzmán S.,

Sanginés

2014

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En este libro se busca explorar la relación entre presupuesto y desempeño de la gestión pública en el contexto propio de los países emergentes en general, y de América Latina en particular. Se toma como referencia la realidad administrativa, cultural y política de los sistemas presupuestarios latinoamericanos, la cual se ve reflejada en los estudios y bases de datos acumulados por el Banco Interamericano de Desarrollo (BID) a lo largo de más de una década de trabajo en esta área. A lo largo de estas páginas se procurará ir más allá de lo que nos brinda la literatura disponible sobre presupuesto por resultados en los países desarrollados. Se tratará de construir un concepto apropiado a la realidad que enfrentan los países de América Latina, se mostrará cómo éste se puede llevar a la práctica y se presentarán ejemplos concretos tomados de la realidad de los países de la región.

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Performance Auditing and Performance Budgeting

Cited by 2 publications

References 1 publication

The Influence of Factors on the Demand for Performance Auditing in the Public Sector

The Influence of Factors on the Demand for Performance Auditing in the Public Sector

Presupuestos para el desarrollo en América Latina

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