Performance audit is now in fashion, but in the past it has been a somewhat closed world, little studied by outsiders. Now an international team of researchers has studied the work of five national audit offices -- France, Finland, The Netherlands, Sweden, and the UK. The picture thus revealed contains elements of technical innovation, methodological challenge, and crucial strategic choice.
Performance audit is now in fashion, but in the past it has been a somewhat closed world, little studied by outsiders. Now an international team of researchers has studied the work of five national audit offices -- France, Finland, The Netherlands, Sweden, and the UK. The picture thus revealed contains elements of technical innovation, methodological challenge, and crucial strategic choice.
Christopher Pollitt is currently Professor of Public Management at Erasmus University, Rotterdam. He has worked as an Assistant Principal and Principal in the UK civil service and as an academic and consultant. He was Professor of Government at Brunel University from 1990-98, President of the European Evaluation Society from 1995-97 and an advisor to the European Commission from 1996. Xavier Girre is Manager (conseiller) at the Cours des Comptes in Paris. He has been involved in audits of major public firms, diplomatic services, and various bodies in the defence sector. He has previously been an Assistant Professor in Economy at the Institut d'Etudes Politiques de Paris. Jeremy Lonsdale is Audit manager at the National Audit Office, London, working on value for money studies. He is a qualified accountant and formerly worked in the Corporate Policy Unit. Robert Mul is currently director of an audit unit in Rotterdam. He was formerly the head of the Algem
Inhaltsangabe
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
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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