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首页> 外文期刊>International Journal of Business and Management >The Impact of Performance Audit on Public Administrations in Saudi Arabia: An Exploratory Study
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The Impact of Performance Audit on Public Administrations in Saudi Arabia: An Exploratory Study

机译:绩效审计对沙特阿拉伯公共行政的影响:探索性研究

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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.
机译:这项研究旨在检查沙特最高审计机构(SSAI)的审计人员是否对沙特公共机构的管理人员施加了影响,以改善他们管理公共资源的方式。该研究还考察了公共管理人员的个人因素(即管理人员的经验和资格)对SSAI所做贡献的影响,从而促进了公共管理部门的变革。对96名沙特公共官员的调查结果表明,SSAI在改善沙特公共事务方面可以取得显著成就。管理员,无论他们的经验和资格如何,都对绩效审计过程表现出积极的看法,并相信SSAI报告的有用性和质量。这项研究表明,SSAI有助于帮助公共组织的管理层确定其优先级并通过战略和运营计划。它还帮助他们评估他们的项目和服务,发现这些项目和服务的问题和不足,然后提供宝贵的建议来纠正它们。

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