Emergence of public sector performance auditing : a historical perspective / Nirmala Nath, Karen Van Peursem and Alan Lowe
The purpose of this paper is to evaluate the extant Anglo-American literature on 'performance auditing for the public sector', in order to identify the socioeconomic and political themes that influenced the emergence of public sector performance auditing. The paper also seeks to develop an...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Faculty of Accountancy & Accounting Research Institute (ARI)
2006
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| Online Access: | https://ir.uitm.edu.my/id/eprint/13790/ |
| _version_ | 1848803317838249984 |
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| author | Nath, Nirmala Karen, Van Peursem Alan, Lowe |
| author_facet | Nath, Nirmala Karen, Van Peursem Alan, Lowe |
| author_sort | Nath, Nirmala |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | The purpose of this paper is to evaluate the extant Anglo-American literature on 'performance auditing for the public sector', in order to identify the socioeconomic and political themes that influenced the emergence of public sector performance auditing. The paper also seeks to develop an understanding of the role and practice of performance auditing in the public sector. Common catalysts for change appear to rest in the influence of the local governmental senior auditor (e.g. Auditor General), the existence of public sector reform and changes in standardisation generally. The traditional role of the public sector auditor has undergone significant change over time. In particular, the scope of the public sector audit now exceeds the expectation that the auditor only check for regulatory and procedural compliance. It is now expected that the auditor enhance accountability in the management of public sector resources. |
| first_indexed | 2025-11-14T21:37:20Z |
| format | Article |
| id | uitm-13790 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T21:37:20Z |
| publishDate | 2006 |
| publisher | Faculty of Accountancy & Accounting Research Institute (ARI) |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-137902016-07-21T09:08:52Z https://ir.uitm.edu.my/id/eprint/13790/ Emergence of public sector performance auditing : a historical perspective / Nirmala Nath, Karen Van Peursem and Alan Lowe mar Nath, Nirmala Karen, Van Peursem Alan, Lowe Auditing. Auditors The purpose of this paper is to evaluate the extant Anglo-American literature on 'performance auditing for the public sector', in order to identify the socioeconomic and political themes that influenced the emergence of public sector performance auditing. The paper also seeks to develop an understanding of the role and practice of performance auditing in the public sector. Common catalysts for change appear to rest in the influence of the local governmental senior auditor (e.g. Auditor General), the existence of public sector reform and changes in standardisation generally. The traditional role of the public sector auditor has undergone significant change over time. In particular, the scope of the public sector audit now exceeds the expectation that the auditor only check for regulatory and procedural compliance. It is now expected that the auditor enhance accountability in the management of public sector resources. Faculty of Accountancy & Accounting Research Institute (ARI) 2006 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/13790/1/AJ_NIRMALA%20NATH%20MAR%2006.pdf Nath, Nirmala and Karen, Van Peursem and Alan, Lowe (2006) Emergence of public sector performance auditing : a historical perspective / Nirmala Nath, Karen Van Peursem and Alan Lowe. (2006) Malaysian Accounting Review <https://ir.uitm.edu.my/view/publication/Malaysian_Accounting_Review.html>, 5 (1). pp. 43-63. ISSN 1675-4077 https://mar.uitm.edu.my/ |
| spellingShingle | Auditing. Auditors Nath, Nirmala Karen, Van Peursem Alan, Lowe Emergence of public sector performance auditing : a historical perspective / Nirmala Nath, Karen Van Peursem and Alan Lowe |
| title | Emergence of public sector performance auditing : a historical perspective / Nirmala Nath, Karen Van Peursem and Alan Lowe |
| title_full | Emergence of public sector performance auditing : a historical perspective / Nirmala Nath, Karen Van Peursem and Alan Lowe |
| title_fullStr | Emergence of public sector performance auditing : a historical perspective / Nirmala Nath, Karen Van Peursem and Alan Lowe |
| title_full_unstemmed | Emergence of public sector performance auditing : a historical perspective / Nirmala Nath, Karen Van Peursem and Alan Lowe |
| title_short | Emergence of public sector performance auditing : a historical perspective / Nirmala Nath, Karen Van Peursem and Alan Lowe |
| title_sort | emergence of public sector performance auditing : a historical perspective / nirmala nath, karen van peursem and alan lowe |
| topic | Auditing. Auditors |
| url | https://ir.uitm.edu.my/id/eprint/13790/ https://ir.uitm.edu.my/id/eprint/13790/ |