Development of performance audit in public sector
LTReikšminiai žodžiai: Atskaitomybė; Auditas; Efektyvumas; Ekonomika; Ekonomiškumas; Išėjimai; Modelio kūrimas; Rezultatai; Veiklos auditas; Veiksmingumas; Veiksmngumas; Įvestys; Accountability; Audit; Economy; Effectiveness; Efficiency; Inputs; Model development; Outputs; Performance audit; Results.
ENPerformance auditing is an area new enough in the history of auditing. Its growth parallels the evolution of politics and public administration from one-dimensional focus on control of inputs (resource) towards broader attention to accountability for outputs and outcomes. The causal relation between management’s reforms and the developments in performance auditing may theoretically go in two directions: reform causes new audit practices or new audit practices cause the reform. Empirically, the relationship is mainly one directional: management reforms trigger an adoption of audit practices. On the audit side, new public management has influenced development of the audit. This evolution of auditing represents both: a means by which audit can continue to be relevant and a move towards fulfilling accountability role in governance. The research of the paper authors deals with performance auditing development including the relationship performance management and performance audit models. The use of logic models can help the audit to identify and set out the relationship between the socio-economic needs, to be addressed by the intervention and its objectives, inputs, processes, outputs and outcomes, which include results and impacts. [From the publication]
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