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

[img] Text
AJ_NIRMALA NATH MAR 06.pdf

Download (6MB)

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.

Item Type: Article
Creators:
CreatorsEmail
Nath, NirmalaUNSPECIFIED
Karen, Van PeursemUNSPECIFIED
Alan, LoweUNSPECIFIED
Subjects: H Social Sciences > HF Commerce > Accounting. Bookkeeping > Auditing. Auditors
Divisions: Accounting Research Institute (ARI)
Journal or Publication Title: Malaysian Accounting Review
ISSN: 1675-4077
Volume: 5
Number: 1
Page Range: pp. 43-63
Item ID: 13790
Uncontrolled Keywords: Performance audit, public sector, literature, accountability
Last Modified: 21 Jul 2016 09:08
Depositing User: Staf Pendigitalan 1
URI: http://ir.uitm.edu.my/id/eprint/13790

Actions (login required)

View Item View Item

Downloads

Downloads per month over past year