Central audit institutions and performance auditing: A comparative analysis of organizational strategies in the OECD
成果类型：
Article
署名作者：
Barzelay, M
刊物名称：
GOVERNANCE-AN INTERNATIONAL JOURNAL OF POLICY ADMINISTRATION AND INSTITUTIONS
ISSN/ISSBN：
0952-1895
DOI：
10.1111/0952-1895.411997041
发表日期：
1997
关键词：
摘要：
The New Public Management supplies a rationale for broadening the mandate of external audit institutions to encompass performance auditing. This article examines conceptual, empirical, and managerial issues raised by external performance auditing. Conceptually, performance auditing is a misnomer for a class of mainly evaluative review activities. Empirically, OECD countries vary in terms of the specific types of performance audits conducted by their principal external audit bodies. Explaining such variation offers some insight into the contemporary politics of public management policy. Managerially audit bodies whose mandate includes performance auditing confront two major strategic issues: whether to conduct such evaluative reviews in an auditing style and whether to gear their work to achieving performance improvement in auditee organizations.
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