Exploring the Importance of Performance Audits in the Public Sector
Abstract
This article explores the value of auditing performance information in the public sector. It also examines the impact of performance auditing on public policy. The piece looks into public arguments generated by performance audit results. This paper, in particular, gathers information through a review of the literature on performance auditing. It outlines the major obstacles in conducting performance audits, as well as the potential for performance audits to improve public administration. Similarly, demonstrates that the public auditor is not the only profession capable of conducting performance audits, but may work together with other fields of expertise. In terms of performance audit restrictions, "Lack of collaboration and dedication from auditees in conducting a performance audit" was identified as the most significant obstacle. The paper examines performance audits in the public sector by reviewing secondary data and drawing on the author's personal experiences and insights. The four criteria of identification, screening, eligibility, and inclusion are used by "the Preferred Reporting Items for Systematic reviews and Meta-Analyses (PRISMA)" item checklist to select pertinent data for the research project. Giving to the findings, auditors believe that the effectiveness factor should be included in performance audits, and that public sector auditors should be given the opportunity to influence policy decisions. In addition, performance audits are believed to improve transparency and enable more economical, efficient, and effective use of public resources. This article is one of few studies on public sector auditing particularly on performance auditing in the context of a developing country such as South Africa.
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