scholarly journals Performance audit in the vision of public sector management. The case of Romania

2020 ◽  
Vol 19 (4) ◽  
Author(s):  
Aurelia Stefanescu ◽  
Cristina-Petrina Trincu-Drăgusin
Keyword(s):  
Public Sector ◽  
Public Institutions ◽  
Economic Environment ◽  
Resources Management ◽  
Research Results ◽  
Public Sector Management ◽  
The Public ◽  
Public Resources ◽  
Performance Audit ◽  
The Impact

Research Question: What is the impact of the performance audit missions on the activity of the Romanian public institutions? Motivation: Public resources' management and use, public sector entities' performance, in the context of the economic environment turbulences and of the complexity and heterogeneity of the public services demand are of interest to a wide range of interested parties. Thus, the informational valences of the performance audit represent for the public sector management, a credible and relevant information source to substantiate the decision-making process focused on performance and circumscribed to the community members. Idea: The paper includes an empirical research on the investigation of the public sector management perception regarding the impact of the performance audit missions performed by the Romanian Court of Accounts, on the public institutions activity. Data: Information regarding the performed missions and the entities subject to performance audit was collected by reviewing the Romanian Court of Accounts' portfolio of publications (available online on the institution's official website). The email addresses of the respondents were collected by consulting the official web pages of the audited entities (contact section). Tools: The research is based on the study of the public sector management’s perception regarding the performance audit missions performed by the Romanian Court of Accounts. In this regard, we developed and disseminated questionnaires to the management of public sector entities subject to performance audit within the period 2015-2019. Complementarily, in order to identify the tendencies and the respondents’ homogeneous perceptions, the descriptive analysis is completed by cluster analysis and multidimensional scaling. Data processing, clustering and the results’ analysis were performed using the SPSS statistical software. Findings: The research results show that performance auditing contributes to improving the economicity, efficiency and effectiveness in the public resources use, but its usefulness is inversely proportional to the professional experience of the respondents within the audited entity. The respondents also consider that the performance audits’ objectives are appropriate to the sensitive areas related to the activity of public institutions, and their results provide a fair image regarding the public resources' management and use. Concerning the performance audit reports, the respondents consider them objective, rigorous, credible, and the collaboration and communication of the auditors with the entity are appreciated as successful elements of the performance audit missions. Contribution: The paper adds value to the specialized literature, given that the performance audit issue in the vision of the public sector management has not been addressed in Romania, being also limited internationally. The research results are also of interest to both the professional and the socio-economic environment, concerned with the public sector entities performance.

The perception of public sector auditors on performance audit in Malaysia: an exploratory study

2016 ◽  
Vol 24 (1) ◽  
pp. 90-104 ◽  
Author(s):  
Chew Har Loke ◽  
Suhaiza Ismail ◽  
Fatima Abdul Hamid
Keyword(s):  
Public Sector ◽  
Postal Questionnaire ◽  
Content Type ◽  
The Public ◽  
Public Resources ◽  
Performance Audit ◽  
Performance Auditing ◽  
Questionnaire Method ◽  
Descriptive Statistical Analysis ◽  
A Performance

Purpose – The purpose of this paper is to explore the perception of public sector auditors on performance audit in Malaysian public sector entities. In particular, this study elicits the respondents’ opinions on the elements of performance audit, the need for involvement of auditors in policy making, relevant experts to undertake a performance audit, major constraints in carrying out performance audit and the potential of performance audit to improve public administration. Design/methodology/approach – The study employed a postal questionnaire method to seek the perception of the auditors. The questionnaire was distributed to the population of public sector auditors in the National Audit Department in Malaysia and a total of 503 usable responses were received. The responses were analysed using descriptive statistical analysis including mean score and mean score ranking. Findings – The results reveal that auditors were of the opinion that effectiveness element should be one of the performance audit elements and that public sector auditors should be given the opportunity to influence policy decisions. In addition, the results show that the public auditor is not the only profession that can carry out performance audit, but can team up with other professions. In relation to constraints in performance audit, “Lack of cooperation and commitment from auditees in conducting a performance audit” was claimed to be the topmost constraint. Furthermore, performance audit was claimed to be able to enhance public accountability, as well as to enable more economical, efficient and effective utilising of public resources. Originality/value – This paper is one of few studies on public sector auditing particularly on performance auditing in the context of a developing country (i.e Malaysia).

scholarly journals The Impact of Performance Audit: the New Zealand Experience

2021 ◽  
Author(s):  
◽  
Nurul Athirah Abd Manaf
Keyword(s):  
New Zealand ◽  
Public Sector ◽  
Performance Improvement ◽  
Managerial Practices ◽  
The Public ◽  
Performance Audit ◽  
And Performance ◽  
Auditor General ◽  
The Many ◽  
The Impact

<p>Performance audit, compared to the traditional financial and compliance audits, is a relatively new innovation that emerged amidst accountability concerns in the public sector. Economic crises, ministerial scandal and inefficiencies were among the impetus that led the public to demand better performance and greater accountability in the public sector, and performance audit was among the many responses to such demand. In New Zealand, performance audit is carried out by the Controller and Auditor General (the AG) under the mandate granted by the Public Audit Act 2001. Adapting the methodology from grounded theory, this study looks at the impact of performance audit on seven entities audited in 2006 by the AG. This study found that the entities were impacted through the manifestation of implemented audit recommendations and the attainment of performance audit goals. In particular, there is a high acceptance and implementation rate to the audit recommendations made in the seven audits. The implementation of accepted recommendations consequently led to the changes within the entities in terms of managerial practices, as well as internal systems and processes. In some entities, these changes were translated into performance improvement, where the entities experienced changes in the way that they carried out their operations. However, based on interviewees' accounts being the auditees of the audits, most interviewees viewed performance audit as having a greater role for performance accountability compared to performance improvement. Whilst the auditees found the audit recommendations useful, the impact on performance in their view has not been significant. Rather, the auditees viewed performance audit as having a more important role as an assurance tool in terms of their accountability to the public.</p>

The feasibility of investment in the religious heritage in anti-corruption efforts in Palestinian public organizations

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mohammad W. Hanini
Keyword(s):  
Public Sector ◽  
Public Organizations ◽  
Public Institutions ◽  
Public Institution ◽  
Current Status ◽  
Moderate Degree ◽  
Future Expectations ◽  
Content Type ◽  
The Public ◽  
The Impact

Purpose The purpose of the study is to investigate the feasibility of investing the religious heritage in anti-corruption efforts in public organizations in Palestine. The study sought to measure the current status of public organizations, if they are investing the religious heritage in the efforts of encountering corruption. Further, the study sought to measure the attitudes and future expectations if there is an integration of the religious heritage in the current anti-corruption efforts. Design/methodology/approach This study combines two folds: First, theoretical and qualitative, through research in previous studies, texts and religious attitude of corruption, historical models and international experiences that have tried to invest in it and incorporate it in anti-corruption efforts, which are generalizable generic models; and the second: a field empirical part, through the researcher use of a questionnaire tool and analyzing it statistically, in addition to ensuring the possibility of using religion in anti-corruption efforts within the Palestinian public institutions which will eventually enable us to answer the study questions. Findings The study found that the reality of investment in the religious heritage in anti-corruption efforts in the Palestinian public sector is present in a moderate degree (56.8%), both in rules and regulations, in strategic plans or policies, or in the internal systems and the organizational culture of the public institutions. With regard to the attitudes of the employees toward corruption and the way of their formulation to these attitudes either if they are influenced by the religious heritage or the law or by the eight reasons mentioned previously in this study, it is obvious that the employees attitudes toward corruption are formulated first from a religious perspectives and second from a legal perspective. Regarding their attitudes and their agreement level toward the investment of the religious heritage in anti-corruption in the Palestinian public sector was high (75.9%), as well as their future expectations in case the religious heritage is invested in anti-corruption efforts was in a high degree (74.1%). Therefore, the authors conclude that there is a feasibility of religious heritage investment in anti-corruption efforts in the Palestinian public sector in case it is accredited and integrated in anti-corruption strategies as a supportive factor but not as a substitute of other efforts. The study recommended that decision makers should adopt new anti-corruption policies and strategies compatible with these striking results through the rules, regulations and administrative decisions, or in the internal institutional system and the cultural organization, in the publications and declarations of the public institution, in special code of conduct based on the religious heritage, in the training of the employees and designing new proposals to integrate the religious heritage in anti-corruption efforts in parallel with the permanent evaluation of these efforts after its application. Originality/value This study, The feasibility of investing in religious heritage in anti-corruption efforts, is different from the previously reviewed studies, as the previous studies were either philosophical or theoretical in nature, looking at the relationship between religion and corruption or empirical, but in a different environment and society than the society of this study. The general purpose of this research is to identify the impact of religious perceptions on corruption in the behavior of public officials in the Palestinian public sector as it is on the ground, and whether their attitudes were affected by corruption with their religious beliefs? Do they welcome the investment of religion in the fight against corruption and what are their expectations if this is done in institutional, strategic or policy context.

scholarly journals The Impact of Performance Audit on Public Administrations in Saudi Arabia: An Exploratory Study

2017 ◽  
Vol 12 (12) ◽  
pp. 144
Author(s):  
Yousef Ali Alwardat ◽  
Abdullatif Mohamed Basheikh
Keyword(s):  
Public Affairs ◽  
Personal Factors ◽  
Public Administrators ◽  
Public Officials ◽  
The Public ◽  
Public Resources ◽  
Performance Audit ◽  
Public Organisations ◽  
The Impact

This study aims to examine if auditors of the Saudi Supreme Audit Institution (SSAI) have exerted influence on administrators in Saudi Public Institutions in order to improve the way they manage public resources. The study also examines the impact of the public administrators’ personal factors, i.e. the experience and qualifications of administrators on the contributions made by the SSAI, in terms of facilitating the undertaking of changes in the public administrations. The result of a survey of 96 Saudi public officials shows that the SSAI can claim remarkable achievements, in terms of improving Saudi public affairs. Administrators, irrespective of their experience and qualifications, have shown positive perceptions of the process of performance audit and that they are convinced of the usefulness and the quality of the SSAI’s reports. This study reveals that the SSAI has contributed towards helping the managements of public organisations define their priorities and adopt both strategic and operational plans. It has also helped them evaluate their projects and services, identify the problems and shortcomings of these projects and services, and then provide valuable recommendations to rectify them.

scholarly journals Súčasný stav riadenia verejnej správy

2020 ◽  
pp. 106-112
Author(s):  
Adriána Gogová
Keyword(s):  
Public Sector ◽  
Public Administration ◽  
The State ◽  
Public Institutions ◽  
The Public ◽  
Secondary Sources ◽  
Efficient Management ◽  
State Administration ◽  
Public Resources ◽  
Economic Balance

The public sector is part of social reality based on state, communal ownership. The point is to provide public services that are financed from public funds. Public administration is an activity performed by state administration bodies, self-governments and public institutions in performing public tasks. Its main objective is the pursuit of public welfare through the strengthening of civil society and social justice. The article aims to identify the state of public administration in the 21st century with the aim to point out the possibilities of effective setting with justification for the future. The obtained information comes from the analysis of secondary sources. Slovakia needs a quality public sector as a product of public policy of the state, which, within the efficient management of public resources, will ensure quality and well-functioning systems of education, health care and social security. Only a well-functioning and sufficiently efficient public sector can effectively support the qualitative development of society, the socio-economic balance and the life security of the population.

Performance audit in the public sector: Domestic and foreign experience

2021 ◽  
Vol 39 (6) ◽  
Author(s):  
Eli A. Isaev ◽  
Elena A. Fedchenko ◽  
Lyubov V. Gusarova ◽  
Olga A. Polyakova ◽  
Margarita L. Vasyunina
Keyword(s):  
Public Sector ◽  
Russian Federation ◽  
Financial Control ◽  
Budget Process ◽  
Statistical Research ◽  
The Public ◽  
Public Resources ◽  
The Russian Federation ◽  
Performance Audit ◽  
Methodological Aspects

The study is devoted to the problems of organising a state efficiency audit in the Russian Federation, which is a key tool for assessing the utilisation of public resources and the degree of achievement of the country's socio-economic goals. Based on the analysis of foreign practices, the study of problematic aspects of the organisation and implementation of state financial control, such as the audit of the efficiency of the use of public resources, was carried out. The purpose of the study was to investigate the essence and organisational and methodological aspects of conducting such a type of financial control as a performance audit in the public sector of the Russian Federation. In the course of the study, empirical research, comparative and statistical research, synthesis of theoretical and practical material were used. Methods of grouping and classification were used in the processing and systematisation of information. The problem of efficient use of public resources is one of the most pressing issues of the budget process in the Russian Federation. In these conditions, the role of state financial bodies is more important than ever, the purpose of which is to ensure the expediency, legality, and efficiency of the generation, distribution, and use of budget resources.

The Impact of Information Technology on Practicing Human Resources Management in the Public Sector in the United Arab Emirates

2020 ◽  
Vol 17 (1B) ◽  
Author(s):  
Alaa Aldin Al Athmay ◽  
Saadat Alhashmi ◽  
Rafat Abdul Rahim
Keyword(s):  
Information Technology ◽  
Public Sector ◽  
Human Resources ◽  
Human Resource ◽  
United Arab Emirates ◽  
Human Resources Management ◽  
Initial Attempt ◽  
Resources Management ◽  
The Public ◽  
The Impact

Abstract This study investigates the impact of Information Technology (IT) on human resource functions of the United Arab Emirates (UAE) public sector organisations. This paper presents the results of a survey of human resources directors (HRDs) in the public sector organisations in the UAE. It is an initial attempt to provide a case study of information and services provided by IT, primarily Web-based self-service, in the human resource function. HRDs was asked about their perceptions on the effectiveness of human resources information systems (HRIS) for their organisations. The results were positive and showed that the scope of HRIS is broad, with almost 28% and 30% of employees contacting HR through email and the Web, respectively. In terms of the perception of HRDs of the impact of HRIS, operational impacts such as the automation of record-keeping, alleviation of administrative burdens, and improving HR efficiency are significant.Concerningthe relational aspect, respondents were clear about HRIS roles such as a reduction in response time and improved service quality but they doubted that HRIS enhances the organisation’s ability to attract top talent, improves awareness or relationships between HR and employees. About transformational aspects such as re-engineering HRM, broadening its scope, improving the quality of services, and retaining knowledge areessential to HRDs. The most critical success factors of HRIS was improved data accuracy and improved HRM services, and inadequate funding and budgeting were fairly rated number one barrier factor to HRIS. Keywords:E-human resources management, Human resources directors,Information technology, Public Sector, United Arab Emirates

scholarly journals The Impact of Performance Audit: the New Zealand Experience

2021 ◽  
Author(s):  
◽  
Nurul Athirah Abd Manaf
Keyword(s):  
New Zealand ◽  
Public Sector ◽  
Performance Improvement ◽  
Managerial Practices ◽  
The Public ◽  
Performance Audit ◽  
And Performance ◽  
Auditor General ◽  
The Many ◽  
The Impact

<p>Performance audit, compared to the traditional financial and compliance audits, is a relatively new innovation that emerged amidst accountability concerns in the public sector. Economic crises, ministerial scandal and inefficiencies were among the impetus that led the public to demand better performance and greater accountability in the public sector, and performance audit was among the many responses to such demand. In New Zealand, performance audit is carried out by the Controller and Auditor General (the AG) under the mandate granted by the Public Audit Act 2001. Adapting the methodology from grounded theory, this study looks at the impact of performance audit on seven entities audited in 2006 by the AG. This study found that the entities were impacted through the manifestation of implemented audit recommendations and the attainment of performance audit goals. In particular, there is a high acceptance and implementation rate to the audit recommendations made in the seven audits. The implementation of accepted recommendations consequently led to the changes within the entities in terms of managerial practices, as well as internal systems and processes. In some entities, these changes were translated into performance improvement, where the entities experienced changes in the way that they carried out their operations. However, based on interviewees' accounts being the auditees of the audits, most interviewees viewed performance audit as having a greater role for performance accountability compared to performance improvement. Whilst the auditees found the audit recommendations useful, the impact on performance in their view has not been significant. Rather, the auditees viewed performance audit as having a more important role as an assurance tool in terms of their accountability to the public.</p>

scholarly journals Institutionalization of Ethical Principles to Overcome Ethical Dilemmas in the Public Sector

2018 ◽  
Vol 2 (1) ◽  
pp. 1 ◽  
Author(s):  
I Made Krisnajaya
Keyword(s):  
Public Sector ◽  
Ethical Dilemmas ◽  
Code Of Conduct ◽  
Public Institutions ◽  
Ethical Principles ◽  
Theoretical Argument ◽  
Public Sector Management ◽  
The Public ◽  
Personal Virtue ◽  
Public Bureaucracy

Discussions on public sector ethics essentially cover three main issues. First, how to establish a theoretical argument capable of providing answers to queries about what is considered an ethical and unethical conducts in public sector management. Second, how to develop ethical instruments and standards capable of helping resolve ethical dilemmas that commonly occur in the public sector. Third, how to institutionalize ethical principles and instruments developed in public institutions. Both theoretical studies and empirical experiences indicate that the essence of the various forms of a dilemma in the public sector is the conflict between personal virtue and public virtue. These ethical dilemmas may be subdued by institutionalizing ethical principles in public institutions, and it basically involves two substantial activities, namely integration, and revitalization of ethical principles in public institutions. These ethical principles should be integrated within a system of conducts covering standard values and norms that serve as a reference in conducting oneself and in minimizing unethical conducts and in preventing maladministration in public sector management. Legal instruments remain necessary in order to ensure the effectiveness of ethical principles as a code of conduct for government personnel to carry out their tasks and functions. Of no less importance is the effort to improve leadership that highly reveres ethical principles in the public bureaucracy.

scholarly journals Pengaruh Penerapan Dimensi Value For Money Terhadap Akuntabilitas Publik Pada Dinas Kesehatan Kabupaten Pohuwato

2018 ◽  
Vol 1 (1) ◽  
pp. 10
Author(s):  
Julie Abdullah
Keyword(s):  
Public Sector ◽  
Public Institutions ◽  
Government Accountability ◽  
Value For Money ◽  
The Public ◽  
Department Of Health ◽  
Public Resources ◽  
Public Sector Organizations ◽  
Low Dimensional ◽  
Local Levels

This study aims to determine the effect of dimensional Value For Money to the public accountability at the Department of Health Pohuwato. As for the background of this study because of the negative phenomena that occur in the application of the dimensions of value for money that is stronger demands for accountability by the public on public institutions, both at central and local levels. Application of dimension value for money is very necessary both to manage and use resources owned by the organization as well as a form of public sector organizations to the public over the public resources entrusted to the organization.In addition, low-dimensional application value for money causes decreased levels of government accountability and increase the risk of investment and reduce the ability to compete with other public sector organizations were similar.

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