Performance audit, as practised by national audit offices, is a relatively recent and rapidly developing set of activities. Auditors claim to have moved beyond issues of compliance and regularity and to be able directly to investigate the efficiency and effectiveness of public programmes, projects, and institutions.
These are developments with considerable implications for both democratic accountablility and managerial efficiency. Until now they have received little independent scrutiny, but in this book an international team of researchers analyses the growth of performance audit in five countries: France, Finland, The Netherlands, Sweden, and the UK. It is argued that audit offices face a series of strategic choices, and that in different countries they have thus far chosen somewhat different
trajectories.
- ISBN10 0198296002
- ISBN13 9780198296003
- Publish Date 30 September 1999 (first published 1 January 1999)
- Publish Status Active
- Publish Country GB
- Imprint Oxford University Press
- Format Hardcover
- Pages 260
- Language English