scholarly journals Performance Audit in the Public Sector: A Bibliometric Analysis in the International Journal

2021 ◽  
pp. 29-38
Author(s):  
Andrew Marthin ◽  
. Nurdiono ◽  
Fajar Gustiawaty Dewi ◽  
Rindu Rika Gamayuni
Keyword(s):  
Public Sector ◽  
Research Articles ◽  
Journal Articles ◽  
Literature Study ◽  
The Public ◽  
Efficiency And Effectiveness ◽  
Performance Audit ◽  
Interest In Research ◽  
Bibliometrics Analysis ◽  
Audit Performance

Aims: This research was conducted to determine the development of research articles on performance audit in the public sector published in international journals over the last10 years, to find out the map of collaboration between researchers, to figure out the topics of great interest in research, and to present which topics that have the opportunity to investigate in further research. Study Design: This research is a literature study using the bibliometrics analysis method. Place and Duration of Study: The Google Scholar database, period 2010 to 2020. Methodology: In the initial search, there were 503 journals found, the next selection was to look for journal articles that specifically discuss audit performance in the public sector, found as many as 33 journals. Results: After further observation of the 33 article titles, it was found that eleven articles were published in international journals with Q1-Q3 criteria in Scimago and as many as 22 articles were published in international journals. The topic of audit performance, efficiency, and effectiveness became the most popular topic in articles during the period 2010 to 2020. Conclusion: Based on the studies that have been carried out, it can be concluded that the growth of scientific articles for performance audit researchers in the public sector during the last ten years was on average 3% or as many as 3 to 4 articles per year. Judging from its occurrences, there are still very few topics of interest. The words effectiveness, efficiency, and economy are still very little used in research articles, so this word becomes an opportunity for further research development.

Performance auditing in Germany concerning environmental issues

2018 ◽  
Vol 9 (1) ◽  
pp. 29-42 ◽  
Author(s):  
Dietmar Weihrich
Keyword(s):  
International Standards ◽  
International Studies ◽  
Literature Study ◽  
Content Type ◽  
The Public ◽  
Positive Effects ◽  
Efficiency And Effectiveness ◽  
Performance Audit ◽  
Performance Auditing

Purpose This paper aims to provide knowledge concerning performance auditing by examining the implementation in Germany. The text shows how the principles of performance auditing are implemented in Germany. The German approach is special because the international standards are not implemented in Germany, and there are neither any existing scientific studies nor any other literature concerning performance audit in Germany. Design/methodology/approach The study comprises a general discussion of the goals and boundaries of performance auditing with an environmental perspective based on a literature study. The text also describes the theoretical, legal and methodological background of performance audits in Germany. Findings concerning the status quo of performance auditing in Germany are based on an analysis of audits conducted by public audit institutions. The findings were compared with findings from other current international studies. Findings The sample of scrutinized audits conducted by the public audit institutions shows clearly that the provisions of the German Federal Budget Code had been fully implemented. In nearly every study, implications of economy, efficiency and effectiveness have been considered. Hence, even without any references to the international standards, the core principles of performance audit are considered in the audits conducted by the public audit institutions in Germany. The main focus in the audits had been placed on the efficiency and effectiveness. It is also very remarkable how far-reaching the findings of the audits in Germany are. Especially, in terms of scrutinized subsidy directives, the public audit institutions are not reducing their recommendations to the implementation of the granting-process but to the directives itself. Research limitations/implications The paper highlights a sample of studies which is limited in terms of quantity because it focused on audits related to environmental protection. Practical implications The study provides knowledge on how audits are conducted by public audit institutions in Germany. In doing so, it is particularly helpful for people dealing with public audits, especially in the government and the audit institutions. Social implications The paper examines the role of public audit institutions that contribute to a more efficient and an effective deployment of public expenditures. The goal is to avoid wasting public means by using it without causing positive effects. This is the basis for a socially just usage of public means. Originality/value The paper contributes to a better understanding of performance auditing in general. As there are no documented scientific studies or other papers concerning the implementation of performance audit in Germany, the paper is of high-innovatory value. The findings are very important to the further development of performance audit. In addition, by depicting the role of public audit institutions in Germany, it allows comparisons to the situation in other countries.

scholarly journals New public management and the rise of public sector performance audit

2018 ◽  
Vol 32 (1) ◽  
pp. 280-306 ◽  
Author(s):  
Lee D. Parker ◽  
Kerry Jacobs ◽  
Jana Schmitz
Keyword(s):  
Public Sector ◽  
Public Management ◽  
New Public Management ◽  
Content Type ◽  
The Public ◽  
Key Stakeholders ◽  
New Public ◽  
Performance Audit ◽  
Performance Auditing ◽  
Strong Control

Purpose In the context of global new public management reform trends and the associated phenomenon of performance auditing (PA), the purpose of this paper is to explore the rise of performance audit in Australia and examines its focus across audit jurisdictions and the role key stakeholders play in driving its practice. Design/methodology/approach The study adopts a multi-jurisdictional analysis of PA in Australia to explore its scale and focus, drawing on the theoretical tools of Goffman. Documentary analysis and interview methods are employed. Findings Performance audit growth has continued but not always consistently over time and across audit jurisdictions. Despite auditor discourse concerning backstage performance audit intentions being strongly focussed on evaluating programme outcomes, published front stage reports retain a strong control focus. While this appears to reflect Auditors-General (AGs) reluctance to critique government policy, nonetheless there are signs of direct and indirectly recursive relationships emerging between AGs and parliamentarians, the media and the public. Research limitations/implications PA merits renewed researcher attention as it is now an established process but with ongoing variability in focus and stakeholder influence. Social implications As an audit technology now well-embedded in the public sector accountability setting, it offers potential insights into matters of local, state and national importance for parliament and the public, but exhibits variable underlying drivers, agendas and styles of presentation that have the capacity to enhance or detract from the public interest. Originality/value Performance audit emerges as a complex practice deployed as a mask by auditors in managing their relationship with key stakeholders.

Public sector entrepreneurship in South Africa

2019 ◽  
Vol 8 (4) ◽  
pp. 500-512
Author(s):  
Boris Urban ◽  
Mmapoulo Lindah Nkhumishe
Keyword(s):  
South Africa ◽  
Public Sector ◽  
South African ◽  
Middle Level ◽  
Primary Data ◽  
Content Type ◽  
The Public ◽  
Provision Of Services ◽  
Efficiency And Effectiveness ◽  
Organisational Factors

Purpose Many unanswered questions remain regarding the authors’ understanding of how entrepreneurship can be fostered in the public sector. To fill this knowledge gap, the purpose of this paper is to conduct an empirical investigation to determine the relationship between different organisational factors and entrepreneurial orientation (EO) in the South African public sector. Design/methodology/approach Primary data are sourced from middle-level managers at municipalities in the three largest provinces across South Africa. Hypotheses are statistically tested using regression analyses. Findings Results reveal that the organisational antecedents of structure and culture explain a significant amount of variation in the EO dimensions of innovativeness, risk taking and proactiveness. Additionally, the findings on organisational rewards converge with an emerging stream of research which highlights that while rewards works well to motivate individuals in the private sector, they are negatively correlated with entrepreneurship in the public sector. Research limitations/implications The study implications relate to the efficiency and effectiveness of service delivery of municipalities in South Africa. Due to increases in community protest actions, it is necessary not only to maximise efficiency in the provision of services, but also to innovate and be proactive in order to achieve more with less resources. Originality/value By investigating previously unrelated factors in the public sector, the authors create closer conceptual and empirical links between the role of organisational factors and each of the EO dimensions. Furthermore, the study takes place in a relatively under-researched entrepreneurship and public sector context.

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 MERETAS URGENSI AUDIT KINERJA DALAM MENCIPTAKAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH KOTA/KABUPATEN

2018 ◽  
Vol 6 (1) ◽  
Author(s):  
Sugimin Sugimin
Keyword(s):  
Evaluation Instrument ◽  
Literature Study ◽  
Internal Auditor ◽  
Policy Makers ◽  
The Public ◽  
Performance Accountability ◽  
Efficiency And Effectiveness ◽  
The Government ◽  
And Control ◽  
Basic Standards

This article explains the urgency of an audits performance (value for money audits) in creating of performance accountability at cityor district government instance. This study was conducted by literature study with reference to a number of previous study and related regulations. The results of the study indicate that performance is a formal evaluation instrument for the government program. It helps to increase the public accountability by providing information concerning the government performance that may not be accessible to the public. The understanding of this concept and its implementation will enable to achieve optimal accountability for the public sector. It is concerned about performance audits centered on economic achievement, efficiency, and effectiveness depend on the existence of regulation, planning, assessment, authorization and control over the use of its resources. It is the responsibility of the public policy makers to establish the arrangements and to ensure that they are functioning appropriately. The responsibility of the internal auditor is to independently verify that execution of activities by policymakers have complied with the basic standards.

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 Marriage Services AT THE Office OF Religious IN THE Pandemic Era Of COVID-19

2020 ◽  
Vol 10 (2) ◽  
pp. 307
Author(s):  
Heesam Dorni ◽  
Endang Larasati ◽  
Teuku Afrizal ◽  
Retno Sunu Astuti
Keyword(s):  
Public Services ◽  
Human Life ◽  
High Rate ◽  
Government Policies ◽  
Director General ◽  
Journal Articles ◽  
Literature Study ◽  
The Public ◽  
Work From Home ◽  
Almost All

The Covid-19 pandemic has caused major changes in almost all aspects of human life, including the implementation of public services. Government policies that implement work from home (WFH) for government agencies located in areas with a certain risk of transmission, have caused public service activities to undergo changes. public services during the Covid-19 pandemic while maintaining health protocols has become a separate issue and has led to many innovations in the field of public services. One of the public services affected during the Covid-19 pandemic is marriage services at the Office of Religious Affairs (KUA). Complaints from a number of communitiesaimed at marriage services at the KUA with suspected maladministration. This study aims to analyze marriage services at the KUA during the Covid-19 pandemic. The study was conducted using the literature study method with data sources for journal articles, government agency websites and related documents. Since the beginning of the pandemic period, the implementation of marriage services at the KUA has been regulated by three circular letters from the Director General of Islamic Community Guidance at the Ministry of Religion, taking into account developments in the condition of the community. Online marriage registration is optimized, and is demonstrated by the high rate of registration of marriage registrations during the Covid-19 pandemic.

scholarly journals Performance Audit: A Tool for Fighting Corruption in the Nigeria’s Public Sector Administration

2014 ◽  
Vol 3 (6) ◽  
pp. 374-383
Author(s):  
Sunny Agbo ◽  
Jude A Aruomoaghe
Keyword(s):  
Public Sector ◽  
Good Governance ◽  
Financial Resources ◽  
Effective Management ◽  
Audit Report ◽  
Fiscal Transparency ◽  
Efficiency And Effectiveness ◽  
Pearson's Correlation ◽  
Performance Audit ◽  
Transparency And Accountability

The efficient and effective management of financial resources forms the basis for achieving good governance. In achieving the good governance, fiscal transparency and accountability must be ensured. Performance audit provides the platform to determine if the resources are being managed with due regard for economy, efficiency and effectiveness and that accountability requirements are being met reasonably. This study looks at performance audit as a tool for fighting corruption in Nigerian public sector administration. Questionnaires were distributed and analysed using the Pearson’s correlation co-efficient and we discovered that performance audit could be an effective tool in curbing corruption. It was suggested that performance audit report should be made public and stringent punishment should be melted on offenders to serve as deterrent to others.

scholarly journals Organizational and Legal Regulation of Accounting of Business Trip Expenses of Employees of Public Sector Institutions of Ukraine

2021 ◽  
Vol 25 (1) ◽  
pp. 86-91
Author(s):  
Іryna Ksonzhyk ◽  
◽  
Tetiana Pisochenko ◽  
Pavel Petrov ◽  
◽  
...  
Keyword(s):  
Public Sector ◽  
Legal Regulation ◽  
Public Enterprises ◽  
Present Stage ◽  
The Public ◽  
Trip Purpose ◽  
Advance Payment ◽  
Legal Foundations ◽  
Performance Audit ◽  
Business Trip

Abstract. Introduction. The public sector of Ukraine at the present stage of its historical development is constantly transforming, cooperating with many countries of the world in various fields, adopting their experience of the state formation. Therefore, in order to ensure an effective solution to the issues of successful functioning of public sector entities, there is a need for business trips both on the territory of Ukraine and abroad. At the same time, both heads of public enterprises and institutions and ordinary workers can be sent on a business trip. Purpose. The goal of the research is to analyze the organizational and legal foundations and scientific and methodological positions regarding business trips, accounting for the costs for their implementation and documenting this process in institutions and at public sector enterprises. Results. The article examines the list of documents that are made to document business trips and identifies the specifics of reporting on receipt of funds. The requirements for documents added to the report on the use of funds provided for a business trip or on condition of accountability have been determined. The features of the procedure for reflecting expenses in accounting and tax accounting have been considered. The introduction of the performance audit mechanism has been proposed as a progressive source of control over the use of public funds. Conclusions. Absolute and timely documentation of the accounting of business trip expenses within the framework of regulatory legal acts is a guarantee of compliance with accounting policies, reliability of accounting and reporting, accounting for settlements with accountable persons. In order to minimize travel expenses and make the most efficient use of financial resources, institutions operating in the public sector are in dire need of a performance audit mechanism. Keywords: business trips; accountable persons; advance payment; business trip expense report; per diem expenses; reporting deadlines; performance audit.

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