Performance Auditing: Contributing to Accountability in Democratic Government

This state-of-the-art book examines the development of performance audit, drawing on the experience in a number of different countries, including the United Kingdom, the United States, Australia, the Netherlands, and Belgium. The expert contributors identify the trajectory of performance audit, examine how it is conducted and consider what it is contributing to effective government. They conclude that, in the face of new challenges, performance auditors should focus both on their core responsibilities to ensure accountability, and continue to develop more insightful and sophisticated approaches to enable them to assess the growing complexity of the delivery of public services. By doing so, they can continue to play a valuable role in democratic accountability. Providing an up-to-date overview and discussion of performance audit, this highly topical book will appeal to all those working within audit, academics working in the fields of public management and public administration, as well practitioners in and close to state audit institutions. Members of Parliament, evaluators, internal auditors, researchers, policy analysts and consultants will also find this book invaluable. Contributors: E. Bechberger, R. Boyle, M. Funkhouser, J.-E. Furubo, J. Keen, F.L. Leeuw, T. Ling, J. Lonsdale, V. Put, A. Scharaschkin, R. Turksema, P. van der Knaap, E. Van Loocke, K. Weets, P. Wilkins

Table of Contents:
Contents: Foreword Paul L. Posner 1. Introduction Jeremy Lonsdale 2. Performance Auditing: Audit or Misnomer? Jan-Eric Furubo PART I: THE CONDUCT OF PERFORMANCE AUDIT 3. Selection of Topics Vital Put and Rudi Turksema 4. Norms Used: Some Strategic Considerations from The Netherlands and the UK Vital Put 5. The Right Tools for the Job? Methods, Choice and Context Jeremy Lonsdale 6. Evidence and Argument Alex Scharaschkin 7. Forming Judgements: How do VFM Audit Teams Know What They Know? Justin Keen 8. Standards and Quality Peter Wilkins and Richard Boyle PART II: THE CONTRIBUTION OF PERFORMANCE AUDIT 9. The Impact of Performance Audits: A Review of the Existing Evidence Eddy Van Loocke and Vital Put 10. Accountability, Performance and Performance Auditing: Reconciling the Views of Scholars and Auditors Mark Funkhouser 11. On the Effects, Lack of Effects and Perverse Effects of Performance Audit Frans L. Leeuw 12. Impact at Local Government Level: A Multiple Case Study Katrien Weets 13. Learning in an Accountability Setting Jeremy Lonsdale and Elena Bechberger 14. Responsiveness in Performance Auditing: Towards the Best of Both Worlds Peter van der Knaap PART III: CONCLUSIONS 15. Conclusions: Performance Audit – An Effective Force in Difficult Times? Jeremy Lonsdale, Tom Ling and Peter Wilkins Index