Emergence of public sector performance auditing : a historical perspective / Nirmala Nath, Karen Van Peursem and Alan Lowe

Nath, Nirmala and Karen, Van Peursem and Alan, Lowe (2006) Emergence of public sector performance auditing : a historical perspective / Nirmala Nath, Karen Van Peursem and Alan Lowe. Malaysian Accounting Review, 5 (1). pp. 43-63. ISSN 1675-4077

Official URL: https://mar.uitm.edu.my/

Abstract

The purpose of this paper is to evaluate the extant Anglo-American literature on 'performance auditing for the public sector', in order to identify the socioeconomic and political themes that influenced the emergence of public sector performance auditing. The paper also seeks to develop an understanding of the role and practice of performance auditing in the public sector. Common catalysts for change appear to rest in the influence of the local governmental senior auditor (e.g. Auditor General), the existence of public sector reform and changes in standardisation generally. The traditional role of the public sector auditor has undergone significant change over time. In particular, the scope of the public sector audit now exceeds the expectation that the auditor only check for regulatory and procedural compliance. It is now expected that the auditor enhance accountability in the management of public sector resources.

Metadata

Item Type: Article
Creators:
Creators
Email / ID Num.
Nath, Nirmala
UNSPECIFIED
Karen, Van Peursem
UNSPECIFIED
Alan, Lowe
UNSPECIFIED
Subjects: H Social Sciences > HF Commerce > Accounting. Bookkeeping > Auditing. Auditors
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Malaysian Accounting Review
UiTM Journal Collections: UiTM Journal > Management & Accounting Review (MAR)
ISSN: 1675-4077
Volume: 5
Number: 1
Page Range: pp. 43-63
Keywords: Performance audit, public sector, literature, accountability
Date: 2006
URI: https://ir.uitm.edu.my/id/eprint/13790
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13790

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