Management Accountability: The Signals sent by Auditing and Evaluation

In: Journal of public policy, Band 9, Heft 3, S. 355-369

Abstract

ABSTRACTAuditing and Evaluation are two strategies which governments may use to ascertain if existing policies and programs are being administered as they ought. They provide critical information by which to determine the economy, efficiency, and effectiveness of government action and are the basis for holding accountable those responsible for the government policies and programs. The analysis compares the strengths and weaknesses of auditing and evaluation as means of monitoring accountability. Three types of accountability are discussed. Auditing makes its strongest contributing to managerial accountability through a focus on fiscal or regulatory issues.