The Seven Deadly Sins of Performance Auditing: Implications for Monitoring Public Audit Institutions

Kells, Stuart

doi:10.1111/j.1835-2561.2011.00150.x

Cited by 47 publications

(58 citation statements)

References 38 publications

(66 reference statements)

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“…However, when it does, the argument that internal auditors have more competence about the organisation falls short, and there is a gap between the idea to have internal auditors and how it is in practice. This gap is similar to the expectation gap discussed by Keller () as being one of the problems with performance auditing. If internal auditors have less competence than expected and thus cannot perform as expected, there is an expectation gap and that can have negative impact on credibility of the audit process.…”

Section: Politicising the Audit Processsupporting

confidence: 84%

“…At the same time, it is a way for internal auditors to maintain their legitimacy and uphold trust in the system they represent. When conducting performance audit, thus, internal auditors strive to avoid being regarded as what Kells’ () refers to as ‘lap‐dogs’.…”

Section: Discussionmentioning

confidence: 99%

“…Since this study is based on interviews with internal audits, it contributes to our knowledge regarding how internal auditors themselves perceive the process as well as how they try to demonstrate independence by using de‐politicisation as a strategy. By doing so, internal auditors also reduce possible expectation gaps as well as avoid lap‐dog tendencies (Kells, ). These are findings which were not reported in previous studies, which has been possible here using the politicisation perspective on the internal audit function.…”

Section: Discussionmentioning

confidence: 99%

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Politicisation of the audit process: The case of politically affiliated auditors in Swedish local governments

Thomasson

2018

Financ Acc Manag

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The purpose of this study is to investigate and analyse how the internal audit process as well as the outcome of that process is used for politically reasons. This will be accomplished by applying the political theory of politicisation to the analysis of the internal audit process within Swedish local authorities. By applying the theory of politicisation, this study contributes to our understanding of how the internal audit process is open for the use of (de‐)politicisation as strategies to influence stakeholders’ perception of the audit process as well as the identity and legitimacy of the auditee. Especially interesting is perhaps how politicisation in combination with de‐politicisation can be used to either put emphasis on issues of political relevance or avoid addressing issues that are politically sensitive. Previous research on auditing in public sector organisations has predominately focussed on audit independence and the role of auditors. By applying a new perspective to the role of auditing in public sector organisations and by focussing on the process and the outcome instead of function, this study increases our understanding of auditing in politically governed organisations.

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Section: Politicising the Audit Processsupporting

confidence: 84%

Section: Discussionmentioning

confidence: 99%

Section: Discussionmentioning

confidence: 99%

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Politicisation of the audit process: The case of politically affiliated auditors in Swedish local governments

Thomasson

2018

Financ Acc Manag

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“…Apart from the maturity of assurance standards, stakeholders may benefit from a better understanding of the objective and the function of CSD assurance. Research evidence indicates at present the strength of assurance may have been overestimated by its users (Kells, 2011). A possible expectations gap may not merely exist in financial audits but also in nonfinancial assurance.…”

Section: Section 4 -Concluding Remarksmentioning

confidence: 99%

Corporate social disclosures: a user perspective on assurance

Wong

Millington²

2014

Accounting, Auditing &Amp; Accountability Journal

106

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Purpose – The purpose of this paper is to investigate corporate social disclosure (CSD) assurance from a stakeholder perspective within a study which encompasses both stakeholder preferences and demand drivers of CSD assurance. Design/methodology/approach – Stakeholder perceptions of and their demand for CSD assurance are examined through a questionnaire survey. The analysis is based on responses in an empirical study from 147 organisations which are investing, procuring and third-sector stakeholders. Findings – Overall, stakeholder comments suggest an emphasis on the importance of specialist environmental assurors and the role of trust. The demand for assurance is positively related to stakeholders’ assessment of the value of CSD and the use of information from information intermediaries such as responsible investment indices, and negatively related to stakeholder perceptions of CSD representational faithfulness. Research limitations/implications – This paper only draws on data from the UK. Similar research can be explored in a context outside the UK. Practical implications – Better understanding of stakeholder defined determinants of the demand for CSD assurance as well as their perceptions of CSD assurance will inform regulators and enable companies to better discharge accountability towards stakeholders. Originality/value – This is one of the few empirical studies that investigate CSD assurance and one of the first to focus on stakeholder perceptions of, and demand for, CSD assurance within a multiple stakeholder perspective, rather than practitioner or corporate perceptions of CSD assurance.

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“…The theme emerged is that performance audit has become an important tool to assess whether the economy, efficiency and effectiveness of the use of public money have been met. This is usually conducted by team of expert auditors based on special are criteria of measurement and evaluation (Kells, 2011;Waring & Morgan, 2007;Intosai, 2004). administrations, help make recommendations to improve performance and accountability, help assess performance and produce relevant information for decision makers in public organisations (Lonsdale, 2000).…”

Section: Literature Reviewmentioning

confidence: 99%

The Impact of Performance Audit on Public Administrations in Saudi Arabia: An Exploratory Study

Alwardat¹,

Basheikh²

2017

IJBM

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This study aims to examine if auditors of the Saudi Supreme Audit Institution (SSAI) have exerted influence on administrators in Saudi Public Institutions in order to improve the way they manage public resources. The study also examines the impact of the public administrators' personal factors, i.e. the experience and qualifications of administrators on the contributions made by the SSAI, in terms of facilitating the undertaking of changes in the public administrations. The result of a survey of 96 Saudi public officials shows that the SSAI can claim remarkable achievements, in terms of improving Saudi public affairs. Administrators, irrespective of their experience and qualifications, have shown positive perceptions of the process of performance audit and that they are convinced of the usefulness and the quality of the SSAI's reports. This study reveals that the SSAI has contributed towards helping the managements of public organisations define their priorities and adopt both strategic and operational plans. It has also helped them evaluate their projects and services, identify the problems and shortcomings of these projects and services, and then provide valuable recommendations to rectify them.

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The Seven Deadly Sins of Performance Auditing: Implications for Monitoring Public Audit Institutions

Cited by 47 publications

References 38 publications

Politicisation of the audit process: The case of politically affiliated auditors in Swedish local governments

Politicisation of the audit process: The case of politically affiliated auditors in Swedish local governments

Corporate social disclosures: a user perspective on assurance

The Impact of Performance Audit on Public Administrations in Saudi Arabia: An Exploratory Study

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