Suchergebnisse

The purpose of this project is to determine whether the performance measures used by the Legislative Audit Council to assess and report our own performance can be improved in ways that allow agency leadership to present a more accurate picture the agency's performance and that can be used to improve agency efficiency and effectiveness.

Supreme Audit Institutions (SAIs) constitute important democratic institutions, providing citizens with an independent analysis on how the Governmental Offices and the central public administration function. This paper reports on findings from a survey, submitted to all performance auditors at the Swedish SAI, on 3 May, 2011. The response rate was 70 per cent (65 out of 93 respondents). The survey covered areas such as SAI performance, organisational culture, organisation design, leadership and audit approach. Although confidence in the three Auditors-General has increased considerably since new appointees have replaced these posts, serious problems are pointed out in other areas. Specifically, three areas stand out: SAI performance, SAI organisation and finally SAI compliance with international standards as well as with the Swedish Constitution. Only 3 out of 62 respondents believe that the number of managers at the Swedish SAI is reasonable and 5 out of 65 respondents believe that the organisation design works well. Only 23.8 per cent of respondents believe that the SAI itself meets the standards that it requires other agencies to meet and 26.7 per cent of respondents believe that the costs for the Swedish SAI are reasonable.

The aim of this paper is to analyze the performance audit as specific and sufficiently new institute inthe history of auditing. This paper argues that performance audit growth parallels the evolution of politicsand public administration from one-dimensional focus on control of inputs toward broader attention toaccountability for outputs and outcomes. As our survey has demonstrated, the causal relation betweenmanagement 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 relationshipis mainly one directional: management reforms trigger adoption of audit practices. At the auditsides, new public management has influenced development of the audit. This evolution of auditing representsboth a means by which audit can continue to be relevant and a move toward fulfilling accountabilityrole in governance.Basically the survey is based on the experience of Western countries and INTOSAI standards.

Many policy programmes yield disappointing results. Like policy evaluation, performance audit aims to help policy makers by uncovering barriers to success and suggesting improvements. Traditionally, performance audit relies heavily on policy objectives, norms, and criteria while focusing on the responsibility of a specific government entity (e.g. a ministry or an agency). More recently, however, performance auditors have recognized the need to be more open and responsive to the needs and preferences of target groups and stakeholders, and changes in context and knowledge – elements that have been central to responsive and realist evaluation for some years. This article describes new initiatives to bring more responsiveness into performance audits. Starting from the new international performance audit guidelines of INTOSAI, it discusses how this can work in practice by looking at recent initiatives of the Netherlands Court of Audit. The focus is on a new tool for performance audit, under the rather provocative label of 'reality checks': compact audits of the connection between policy programmes and stakeholders' needs and preferences. By including more responsive research questions and methods and looking critically to existing monitoring and evaluation practices in policy programmes, performance audit has an important role to play in balancing the benefits and risks of policy objectives and performance indicators.

The relevance of the study is due to the need to improve the efficiency of budget investments in the Republic of Kazakhstan. Performance audits of the use of these investments will reveal opportunities to optimize expenditures and increase the overall socio-economic impact, which is significant for the sustainable development of the country. In order to improve the efficiency and socio-economic return of budget expenditures, this study is focused on evaluating the efficiency of budget investments during the performance audit. This study is aimed at reviewing the role and capabilities of the performance audit, as a mechanism of public financial control of budget investments. Data Envelopment Analysis (DEA) is used as a method for evaluating efficiency. Taking into account the reference management, the DEA algorithm is proposed to address the issue of limited input and output data to evaluate the national socio-economic development indicators. The special study of the budget investments' technical performance in the regions of Kazakhstan shows that this method can be used since it improves the flexibility and performance of evaluation in the performance audit. The stability of the concept of performance audit is therefore confirmed, showing the need for a periodic revision of the legislative and methodological base. The study highlighted the main challenges of performance audit of budget investments in the Republic of Kazakhstan and provided recommendations for improvement.

The paper aims to explore how the Balanced Scorecard method can improve budgetary users' performance audit in Croatia. Literature review on performance measurement in the Croatian public sector gives an overview of the development level in strategic planning, control, and monitoring performance. The paper gives some suggestions for improving Croatia's budget system based on the identified disadvantages and weaknesses in measuring and monitoring performance.

Report evaluating Indiana's statutes, regulations, institutions and procedures which constitute the state's system of cash management, as ordered reported July 18, 1973, by the Indiana Legislative Council. ; "Indiana Legislative Council performance audit report"--Prelim. p. ; "October 1973." ; Cover title. ; Purpose -- Scope -- Organizational history -- Basic operations -- Summary of recommendations & conclusion -- Exhibits -- Appendix. ; Report evaluating Indiana's statutes, regulations, institutions and procedures which constitute the state's system of cash management, as ordered reported July 18, 1973, by the Indiana Legislative Council. ; Mode of access: Internet.