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The Seven Deadly Sins of Performance Auditing: Implications for Monitoring Public Audit Institutions

2011; Wiley; Volume: 21; Issue: 4 Linguagem: Inglês

10.1111/j.1835-2561.2011.00150.x

1835-2561

Stuart Kells,

Construction Project Management and Performance

Australian Accounting ReviewVolume 21, Issue 4 p. 383-396 The Seven Deadly Sins of Performance Auditing: Implications for Monitoring Public Audit Institutions Stuart Kells, Stuart KellsSearch for more papers by this author Stuart Kells, Stuart KellsSearch for more papers by this author First published: 14 December 2011 https://doi.org/10.1111/j.1835-2561.2011.00150.xCitations: 35 Stuart Kells, Centre for Regulatory Studies, Faculty of Law, Monash University, VIC 3800 Australia. Tel: 03 9905 4135; email: [email protected] Read the full textAboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onEmailFacebookTwitterLinkedInRedditWechat Abstract Performance auditing is a longstanding feature of democratic government in many countries. It aims to lift the efficiency and effectiveness of public sector organisations, but numerous authors have voiced scepticism about its ability to do so. From three decades of performance auditing literature, this paper distils seven critiques of performance auditing: 'anti-innovation', 'nit-picking', 'expectations gap', 'lapdog', 'headline hunting', 'unnecessary systems' and 'hollow ritual'. The paper concludes that the critiques are not valid in all cases, but serve to categorise risks to be managed in the design of performance audit programs and associated institutional arrangements. In light of the critiques, the paper proposes desirable elements of frameworks for monitoring and reporting the performance of institutions with performance audit mandates. 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