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

UNSPECIFIED and UNSPECIFIED and Lowe, Alan (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.
UNSPECIFIED
UNSPECIFIED
UNSPECIFIED
UNSPECIFIED
Lowe, Alan
UNSPECIFIED
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: May 2006
URI: https://ir.uitm.edu.my/id/eprint/267
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267

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