Emergence of public sector performance auditing : a historical perspective / Nirmala Nath, Karen Van Peursem and Alan Lowe

Emergence of public sector performance auditing : a historical perspective / Nirmala Nath, Karen Van Peursem and Alan Lowe

The purpose of this paper is to evaluate the extant Anglo-American literature on 'performance auditing for the public sector', in order to identify the socioeconomic and political themes that influenced the emergence of public sector performance auditing. The paper also seeks to develop an...

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Main Authors: Nath, Nirmala, Karen, Van Peursem, Alan, Lowe
Format: Article
Language:English
Published: Faculty of Accountancy & Accounting Research Institute (ARI) 2006
Subjects:
Auditing. Auditors
Online Access:http://ir.uitm.edu.my/id/eprint/13790/
http://ir.uitm.edu.my/id/eprint/13790/1/AJ_NIRMALA%20NATH%20MAR%2006.pdf
id uitm-13790
recordtype eprints
spelling uitm-137902016-07-21T09:08:52Z http://ir.uitm.edu.my/id/eprint/13790/ Emergence of public sector performance auditing : a historical perspective / Nirmala Nath, Karen Van Peursem and Alan Lowe Nath, Nirmala Karen, Van Peursem Alan, Lowe Auditing. Auditors The purpose of this paper is to evaluate the extant Anglo-American literature on 'performance auditing for the public sector', in order to identify the socioeconomic and political themes that influenced the emergence of public sector performance auditing. The paper also seeks to develop an understanding of the role and practice of performance auditing in the public sector. Common catalysts for change appear to rest in the influence of the local governmental senior auditor (e.g. Auditor General), the existence of public sector reform and changes in standardisation generally. The traditional role of the public sector auditor has undergone significant change over time. In particular, the scope of the public sector audit now exceeds the expectation that the auditor only check for regulatory and procedural compliance. It is now expected that the auditor enhance accountability in the management of public sector resources. Faculty of Accountancy & Accounting Research Institute (ARI) 2006 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/13790/1/AJ_NIRMALA%20NATH%20MAR%2006.pdf Nath, Nirmala and Karen, Van Peursem and Alan, Lowe (2006) Emergence of public sector performance auditing : a historical perspective / Nirmala Nath, Karen Van Peursem and Alan Lowe. Malaysian Accounting Review, 5 (1). pp. 43-63. ISSN 1675-4077
repository_type Digital Repository
institution_category Local University
institution Universiti Teknologi MARA
building UiTM Institutional Repository
collection Online Access
language English
topic Auditing. Auditors
spellingShingle Auditing. Auditors
Nath, Nirmala
Karen, Van Peursem
Alan, Lowe
Emergence of public sector performance auditing : a historical perspective / Nirmala Nath, Karen Van Peursem and Alan Lowe
description The purpose of this paper is to evaluate the extant Anglo-American literature on 'performance auditing for the public sector', in order to identify the socioeconomic and political themes that influenced the emergence of public sector performance auditing. The paper also seeks to develop an understanding of the role and practice of performance auditing in the public sector. Common catalysts for change appear to rest in the influence of the local governmental senior auditor (e.g. Auditor General), the existence of public sector reform and changes in standardisation generally. The traditional role of the public sector auditor has undergone significant change over time. In particular, the scope of the public sector audit now exceeds the expectation that the auditor only check for regulatory and procedural compliance. It is now expected that the auditor enhance accountability in the management of public sector resources.
format Article
author Nath, Nirmala
Karen, Van Peursem
Alan, Lowe
author_facet Nath, Nirmala
Karen, Van Peursem
Alan, Lowe
author_sort Nath, Nirmala
title Emergence of public sector performance auditing : a historical perspective / Nirmala Nath, Karen Van Peursem and Alan Lowe
title_short Emergence of public sector performance auditing : a historical perspective / Nirmala Nath, Karen Van Peursem and Alan Lowe
title_full Emergence of public sector performance auditing : a historical perspective / Nirmala Nath, Karen Van Peursem and Alan Lowe
title_fullStr Emergence of public sector performance auditing : a historical perspective / Nirmala Nath, Karen Van Peursem and Alan Lowe
title_full_unstemmed Emergence of public sector performance auditing : a historical perspective / Nirmala Nath, Karen Van Peursem and Alan Lowe
title_sort emergence of public sector performance auditing : a historical perspective / nirmala nath, karen van peursem and alan lowe
publisher Faculty of Accountancy & Accounting Research Institute (ARI)
publishDate 2006
url http://ir.uitm.edu.my/id/eprint/13790/
http://ir.uitm.edu.my/id/eprint/13790/1/AJ_NIRMALA%20NATH%20MAR%2006.pdf
first_indexed 2023-09-18T22:50:18Z
last_indexed 2023-09-18T22:50:18Z
_version_ 1777417499060469760

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