The Role and impact of performance audit in public governance

Collection:
Mokslo publikacijos / Scientific publications
Document Type:
Knygos dalis / Part of the book
Language:
Anglų kalba / English
Title:
The Role and impact of performance audit in public governance
Keywords:
LT
Veiklos auditas; Viešojo valdymo atskaitomybė; Veiklos audito modelis; Poveikis.
EN
Performance audit; Public governance; Accountability; Performance audit model; Impact.
Summary / Abstract:

ENThe paper analyses the impact of an important external control tool - performance audit in the area of public governance. This survey is based on the data on performance audits of the National Audit Office of Lithuania (NAOL). It is stated that the implementation of accepted recommendations consequently led to the improvement performance. The correction allows saving funds, decreasing expenses, improving performance quality, and strengthening management, administration, and organizational processes and improving legislation, introducing financial discipline. It is the performance audit recommendations that can significantly affect the organization and the functioning of the political and administrative apparatus. There is also presented the performance audit model, which novelty stems from its ability to demonstrate the correlation links between the principal concepts of the performance audit, levels of management and external environment. The basis for the model is represented by production processes of public activities that consume resources and/or production factors in order to produce products or services. The cost effect is created through the outcomes of the three elements—economy, effectiveness, and efficiency. [From the publication]

DOI:
10.1007/978-3-319-50164-2_2
ISBN:
9783319501635
ISSN:
2364-5067; 9783319501642
Related Publications:
Permalink:
https://www.lituanistika.lt/content/82316
Updated:
2022-02-06 19:53:25
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