• norsk
    • English
  • English 
    • norsk
    • English
  • Login
View Item 
  •   Home
  • Faculty of Social Sciences
  • Department of Administration and Organization Theory
  • Department of Administration and Organization Theory
  • View Item
  •   Home
  • Faculty of Social Sciences
  • Department of Administration and Organization Theory
  • Department of Administration and Organization Theory
  • View Item
JavaScript is disabled for your browser. Some features of this site may not work without it.

Auditors' understanding of evidence: A performance audit of an urban development programme

Reichborn-Kjennerud, Kristin; Johnsen, Åge
Peer reviewed, Journal article
Accepted version
Thumbnail
View/Open
Post print (176.6Kb)
URI
https://hdl.handle.net/1956/6535
Date
2011
Metadata
Show full item record
Collections
  • Department of Administration and Organization Theory [321]
Original version
https://doi.org/10.1177/1356389011410523
Abstract
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 agents and independent controllers, is that the improvement agenda often implies interacting closely with the auditees whereas controlling requires independence. The second dilemma pertains to the auditors’ choice of pre-planned audit criteria which limit what evidence the auditors can document. This choice affects the auditors’ role of holding a government to account. It also affects the type of information divulged to stakeholders concerning the social intervention that is evaluated.
Publisher
SAGE Publications
Journal
Evaluation
Copyright
Copyright the authors 2011

Contact Us | Send Feedback

Privacy policy
DSpace software copyright © 2002-2019  DuraSpace

Service from  Unit
 

 

Browse

ArchiveCommunities & CollectionsBy Issue DateAuthorsTitlesSubjectsDocument TypesJournalsThis CollectionBy Issue DateAuthorsTitlesSubjectsDocument TypesJournals

My Account

Login

Statistics

View Usage Statistics

Contact Us | Send Feedback

Privacy policy
DSpace software copyright © 2002-2019  DuraSpace

Service from  Unit