Performance or compliance? : performance audit and public management in five countries

著者

書誌事項

Performance or compliance? : performance audit and public management in five countries

Christopher Pollitt ... [et al.]

Oxford University Press, 1999

  • : hardbound

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注記

Includes bibliographical references and index

内容説明・目次

内容説明

Performance audit, as practised by national audit offices, is a relatively recent and rapidly developing set of activities. Auditors claim to have moved beyond issues of compliance and regularity and to be able directly to investigate the efficiency and effectiveness of public programmes, projects, and institutions. These are developments with considerable implications for both democratic accountablility and managerial efficiency. Until now they have received little independent scrutiny, but in this book an international team of researchers analyses the growth of performance audit in five countries: France, Finland, The Netherlands, Sweden, and the UK. It is argued that audit offices face a series of strategic choices, and that in different countries they have thus far chosen somewhat different trajectories.

目次

  • Performance Audit and Public Management Reform
  • Performance Audit: Definitions and Frameworks
  • The Changing Context
  • The Management/Audit Interface
  • Performance Audit: The Object of Study
  • Criteria
  • The Auditor's Craft
  • Methods
  • Products
  • Impacts
  • Overview
  • Appendix One: Research Methods
  • Appendix Two: Supreme Audit Institutions: The Basics
  • Appendix Three: The Development of Performance Audit
  • References

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