Role of Performance Audit in Public Sector Organization

9 Pages Posted: 11 Feb 2021

See all articles by Dr. Haliah

Dr. Haliah

Hasanuddin University

SE Nirwana

Hasanuddin University

Fasti Herianty Akhzan

Hasanuddin University

Date Written: December 4, 2020

Abstract

This study aimed to examine the role of performance audit in public sector organization by analyzing various literature on performance audit in public sector organization. Based on ground theory, performance audit has purpose to enhance performance and accountability hence the role of this audit is to enhance performance and accountability. Based on this premise, this study seeks for empirical studies that support this theory and analyze the impact of performance audit in public sector organization in several countries: Estonia, Indonesia, New Zealand, and Norway. Applying a methodology adapted from basic theory and literature review and the results of previous studies, this study further confirms that the role of public sector performance audits is to improve public performance and accountability. However, this role can only be realized when the performance audit that is carried out meets certain criteria, such as the quality of the audit and the quality of the audit report containing findings and recommendations where the quality is influenced by the audit team conducting the performance audit.

Keywords: performance audit, public accountability, sector public

JEL Classification: H83

Suggested Citation

Haliah, Dr. and Nirwana, SE and Akhzan, Fasti Herianty, Role of Performance Audit in Public Sector Organization (December 4, 2020). Available at SSRN: https://ssrn.com/abstract=3743077 or http://dx.doi.org/10.2139/ssrn.3743077

Dr. Haliah

Hasanuddin University ( email )

Jalan Perintis Kemerdekaan km 10
Sulawesi, Makassar 90245
Indonesia

SE Nirwana

Hasanuddin University

Jalan Perintis Kemerdekaan km 10
Sulawesi, Makassar 90245
Indonesia

Fasti Herianty Akhzan (Contact Author)

Hasanuddin University ( email )

Jalan Perintis Kemerdekaan km 10
Sulawesi, Makassar 90245
Indonesia

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