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 understan...

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Main Author:	Lowe, Alan
Format:	Article
Language:	English
Published:	Accounting Research Institute (ARI) & Faculty of Accountancy 2006
Online Access:	http://ir.uitm.edu.my/id/eprint/267/ http://ir.uitm.edu.my/id/eprint/267/1/AJ_NIRMALA%20NATH%20MAR%2006.pdf

id	uitm-267
recordtype	eprints
spelling	uitm-2672017-09-21T04:01:19Z http://ir.uitm.edu.my/id/eprint/267/ Emergence of public sector performance auditing: a historical perspective / Nirmala Nath, Karen Van Peursem and Alan Lowe Lowe, Alan 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. Accounting Research Institute (ARI) & Faculty of Accountancy 2006-05 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/267/1/AJ_NIRMALA%20NATH%20MAR%2006.pdf UNSPECIFIED and UNSPECIFIED and Lowe, Alan (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
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	Lowe, Alan
spellingShingle	Lowe, Alan Emergence of public sector performance auditing: a historical perspective / Nirmala Nath, Karen Van Peursem and Alan Lowe
author_facet	Lowe, Alan
author_sort	Lowe, Alan
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	Accounting Research Institute (ARI) & Faculty of Accountancy
publishDate	2006
url	http://ir.uitm.edu.my/id/eprint/267/ http://ir.uitm.edu.my/id/eprint/267/1/AJ_NIRMALA%20NATH%20MAR%2006.pdf
first_indexed	2023-09-18T22:44:21Z
last_indexed	2023-09-18T22:44:21Z
_version_	1777417124653826048

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

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