Now showing items 1-6 of 6
Political accountability and performance audit: the case of the auditor general in Norway
Performance audit is widely used in public administration, but, at present, little empirical evidence exists on its usefulness and contribution to accountability. Based on survey data from 353 civil servants in Norway, ...
Does performance auditing matter? The government administration’s response to the performance auditing of the Norwegian Office of the Auditor General
(The University of Bergen, 2014-05-28)
The point of departure for this thesis is Michael Power’s provocative proposition in his 1997 book The Audit Society (Power, 1997). There he states that auditing produces only reassurance. This thesis is an empirical ...
Performance audit and the importance of the public debate
The purpose of this article is to explore the impact of performance audit on public policy. The article investigates performance audit reports and the debates they initiate in the public realm. The case of Norway is ...
Auditee Strategies - An Investigation of Auditees’ Reactions to the Norwegian State Audit Institution’s Performance Audits
(Taylor & Francis, 2014)
This article contributes to theory on accountability – how it is played out and responded to. It uses the Norwegian State Audit Institution (SAI) as an illustration. The responses of the audited entities to the SAI’s ...
Resistance to Control—Norwegian Ministries’ and Agencies’ Reactions to Performance Audit
Ministries are increasingly subject to control, primarily by State Audit Institutions’. This control is assumed to contribute to improvement. Based on survey data from 353 civil servants in Norway this article analyses the ...
Auditors' understanding of evidence: A performance audit of an urban development programme
(SAGE Publications, 2011)
This article uses a case study to analyse two main dilemmas that performance auditors face when auditing complex interventions in governance. The first dilemma, concerning the performance auditors’ roles as improvement ...