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首页> 外文期刊>Australian Accounting Review >The Seven Deadly Sins of Performance Auditing: Implications for Monitoring Public Audit Institutions
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The Seven Deadly Sins of Performance Auditing: Implications for Monitoring Public Audit Institutions

机译：绩效审计的七大罪过：对监督公共审计机构的启示

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Performance auditing is a longstanding feature of democratic government in many countries. It aims to lift the efficiency and effectiveness of public sector organisations, but numerous authors have voiced scepticism about its ability to do so. From three decades of performance auditing literature, this paper distils seven critiques of performance auditing: ‘anti-innovation’, ‘nit-picking’, ‘expectations gap’, ‘lapdog’, ‘headline hunting’, ‘unnecessary systems’ and ‘hollow ritual’. The paper concludes that the critiques are not valid in all cases, but serve to categorise risks to be managed in the design of performance audit programs and associated institutional arrangements. In light of the critiques, the paper proposes desirable elements of frameworks for monitoring and reporting the performance of institutions with performance audit mandates.
机译：绩效审计是许多国家民主政府的长期特征。它的目的是提高公共部门组织的效率和效力，但许多作者对此表示怀疑。从三十年的绩效审计文献中，本文提出了七项绩效审计批评：“反创新”，“挑剔”，“期望差距”，“'斗”，“猎头”，“不必要的系统”和“空心”仪式'。本文的结论是，批评并非在所有情况下均有效，但有助于对绩效审计计划和相关制度安排设计中要管理的风险进行分类。根据批评意见，本文提出了监督和报告具有绩效审计职责的机构绩效的框架的理想要素。

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