Value for money and the rule of law: the (new) performance audit in Sweden
| Autor: | Fredrik Svärdsten, Peter Öhman, Anders Grönlund |
|---|---|
| Rok vydání: | 2011 |
| Předmět: |
Public Administration
business.industry Geography Planning and Development Audit evidence Chief audit executive Accounting Audit Audit plan Management Monitoring Policy and Law Performance audit Joint audit Internal audit Political Science and International Relations Information technology audit Business |
| Zdroj: | International Journal of Public Sector Management. 24:107-121 |
| ISSN: | 0951-3558 |
| Popis: | PurposeThis paper aims to develop a classification scheme of different types of value for money (VFM) audits with different degrees of compliance audit, and to classify the performance audits carried out by the Swedish National Audit Office (SNAO) during its first six years as an independent state audit organization reporting to parliament.Design/methodology/approachThe empirical data were gathered from all of the 150 audit reports published by the SNAO from its establishment in 2003 to the end of 2008. Seminars were arranged to discuss the classifications for validation.FindingsThe focus on traditional VFM audits (the “Three Es”) is unusual. Most audits carried out by the SNAO combine different types of extended VFM audits with compliance audit. On the one hand, they audit how the government and/or central agencies fulfil their mandates (from good to bad). On the other, they audit how the government and/or central agencies adhere to legislation, rules and policies (right or wrong). In some cases, the SNAO equates compliance audit with performance audit.Practical implicationsThe authors have verbalised and visualised performance audit activities of interest not only to state auditors, but also to external stakeholders. One practical implication is that the Swedish national audit committee has conducted an evaluation of the SNAO that is partly based on the national report of this study, and has proposed a stronger focus on the Three Es.Originality/valueThe study addresses a new approach in terms of a classification scheme for performance audits, consisting of eight types of VFM audits and three degrees of compliance audit, and creating 24 possible combinations. |
| Databáze: | OpenAIRE |
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