Performance Auditing and Public Sector Innovation: Friends with Benefts or Strange Bedfellows?

Kells, Stuart; Hodge, Graeme

doi:10.1080/23276665.2011.10779383

Cited by 4 publications

(3 citation statements)

References 4 publications

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“…However, when considering operational audits, prior literature has identified various difficulties in its effective practice. These can be attributed to the difficulties in determining audit scope and associated audit output due to the unclear and ambiguous nature of the 3Es (Everett, 2003); lack of a clear and consistent methodology to undertake operational audits (Reichborn‐Kjennerud & Johnsen, 2011); difficulty in gathering sufficient and reliable evidence (Lapsley & Pong, 2000); time, expertise and funding constraints (Al‐Twaijry et al, 2003; Kells, 2010; Kells & Hodge, 2009), the need for an independent, experienced and well‐structured audit committee (Everett, 2003; Goodwin‐Stewart & Kent, 2006); and the lack of adequate management support for the function and its recommendations (Funnell & Wade, 2012; Lapsley & Pong, 2000).…”

Section: Background and Literature Reviewmentioning

confidence: 99%

Relational contracting theory and internal audit: Chief audit executives' perspectives on creating and strengthening trust by building credibility and clarity

et al. 2023

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Using the lens of relational contracting, we examine internal auditors' efforts in building a relationship of trust with management within the context of operational audits. We gain insights into the day‐to‐day practices of internal auditors by interviewing 28 chief audit executives of internal audit departments across Australia and find that internal auditors undertake numerous measures to demonstrate credibility and provide clarity on their intentions in an attempt to gain managements' respect and confidence. However, we also find that some of the measures auditors undertake in a defensive corporate culture support the notion of ‘trust begets trust’. Consequently, such measures may not only assist in establishing a relational contract with management but also highlight the potential risks to internal auditor independence.

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Section: Background and Literature Reviewmentioning

confidence: 99%

Relational contracting theory and internal audit: Chief audit executives' perspectives on creating and strengthening trust by building credibility and clarity

et al. 2023

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“…Various actors' role in following-up on performance auditing issues has bot been subject to significant research because researchers have been met with limited accessibility to capture all the actors concerned in one study (Irawan & Mills, 2016), focus on the internal audit context (Ahmad, Othman, & Jusoff, 2009;Mihret & Yismaw, 2007) and performed research restricted to auditor-auditee perspectives (Funnell & Wade, 2012). The 'impact' of performance auditing literature can be inferred based on the implementation of audit recommendations (Morin, 2014;Kells & Hodge, 2011). According to Alwardat (2010), 'impact' of performance auditing mostly focuses on both auditors' and auditees' perspectives, thus paying less attention to other actors' roles.…”

Section: Literature Reviewmentioning

confidence: 99%

“…From the auditor's perspective, studies have found that auditors alone could not compel or force the auditees to act on the audit issues and adopt audit recommendations. For instance, Kells and Hodge (2011) reveal that the reasons lie in lack of the auditors' power to take action on auditee resistance and unsupportive attitudes (Reichborn-Kjennerud, 2015.…”

Section: Introductionmentioning

confidence: 99%

Effectiveness of Follow-Up on Performance Auditing Issues in Practice: A Governance Network Perspective

Umor

Zakaria

Sulaiman

2020

AJAP

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This study discloses the relationship between governance arrangements and network types (networking) and the effectiveness of follow-up practice. Design/ Methodology/ Approach: Governance network theory (GNT) was utilised together with the interpretative phenomenological approach. Fifty-five governance actors in the Malaysian public sector that consist of the auditors, auditees, regulators and other relevant actors were divided into four groups. Their stories and experiences collected via interviews constitute the main data for this study. Research finding: This study noted three phases of follow-up strategies which are pre; during; and post-tabling of the Auditor-General's (AG) report in Parliament. This follow-up practice involves a new way of governing with the involvement of many actors. It is not limited to auditors and auditees. Data from this study evidenced that networking approaches based on three types of network, namely coordinative, cooperative and collaborative, have enhanced follow-up practice as evident in the dissemination of punitive audit issues to the right actors for further action. Theoretical contribution/ Originality: This research has provided evidence that study of followup on performance audit issues in practice encapsulates social behaviour, societal governance, and network perspective and produces stimulating results. Practitioner/ Policy implication: Supreme Audit Institution (SAI) must find a way to reduce the hierarchical nature of its work by entrenching its strategy, structure and process to ease governance arrangements and networking between various actors outside the SAI organisation in resolving the audit issues raised in the AG report through effective follow-up practice. Research limitation/ Implication: The researcher did not select performance auditing issues individually per se to see how each issue with punitive elements is addressed through a followup process. In order to perform in-depth research, researchers should select punitive issues and execute case study research.

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Is Auditing Worth the Effort? The Impact of Internal Auditing on Local Fiscal Outcomes

Vashdi

Uster

Vigoda‐Gadot

et al. 2022

Public Performance & Management Review

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Performance Auditing and Public Sector Innovation: Friends with Benefts or Strange Bedfellows?

Cited by 4 publications

References 4 publications

Relational contracting theory and internal audit: Chief audit executives' perspectives on creating and strengthening trust by building credibility and clarity

Relational contracting theory and internal audit: Chief audit executives' perspectives on creating and strengthening trust by building credibility and clarity

Effectiveness of Follow-Up on Performance Auditing Issues in Practice: A Governance Network Perspective

Is Auditing Worth the Effort? The Impact of Internal Auditing on Local Fiscal Outcomes

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