Performance auditing—addressing real or perceived expectation gaps in the public sector

Abstract

The growth of performance auditing in Australia (and in many other countries) has led to a range of seemingly conflicting observations about their contribution to better public administration, which basically reflect differing political and public expectations of such audits. Confusion also revolves around the question of just what value is being assessed, reflecting differing perceptions of assurance and performance and of the coverage of administrative and policy effectiveness. A better understanding of what needs to be achieved by those responsible and acceptance of accountability for the required results would improve confidence in public administration and in the value that it delivers.

Keywords:

• Implementation
• independence
• perceptions
• performance
• quality

Additional information

Notes on contributors

Pat Barrett

Pat Barrett AO is a senior fellow, Australian National Centre for Audit and Assurance Research, College of Business and Economics, Australian National University, Canberra. He was formerly Auditor-General for Australia.