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Developed Auditing in a Developing Public Sector

Developed Auditing in a Developing Public Sector Public sector audit has been expanding worldwide. Sweden has developed effectiveness audit starting with goal analysis and working through the audit of management systems and operations as its way of examining how well public organisations function. A crucial lesson has been the importance of equipping more senior officials with better knowledge of the scope for improved administration and initiatives. Another has been the time it takes to put through major changes. A growing problem which is emerging is how to aggregate the impact of a variety of public measures taken by different agencies it is concluded that a much broader approach on the part of auditors will be required. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Managerial Auditing Journal Emerald Publishing

Developed Auditing in a Developing Public Sector

Rune Berggren, G.
Managerial Auditing Journal , Volume 2 (1): 3 – Jan 1, 1987
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Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
0268-6902
DOI
10.1108/eb017581
Publisher site
See Article on Publisher Site

Abstract

Public sector audit has been expanding worldwide. Sweden has developed effectiveness audit starting with goal analysis and working through the audit of management systems and operations as its way of examining how well public organisations function. A crucial lesson has been the importance of equipping more senior officials with better knowledge of the scope for improved administration and initiatives. Another has been the time it takes to put through major changes. A growing problem which is emerging is how to aggregate the impact of a variety of public measures taken by different agencies it is concluded that a much broader approach on the part of auditors will be required.

Journal

Managerial Auditing Journal – Emerald Publishing

Published: Jan 1, 1987

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