DEVELOPMENT OF PERFORMANCE AUDIT IN PUBLIC sphere of influence Dalia Daujotait 1, genus Irena Ma?erinskien 1 2 subdivision of finance and Taxations, Mykolas Romeris University, Ateities str. 20, LT-08303 Vilnius, Lithuania, e-mail: dalidauj@takas.lt 2 Department of Banking and Investments, Mykolas Romeris Universit, Ateities str. 20, LT-08303 Vilnius, Lithuania, e-mail: irenamacerinskiene@yahoo.com Abstract. Performance bicycle in the hayvasing is an area sensitive enough in the autobiography of canvasing. Its growth parallels the evolution of politics and habitual constitution from unidimensional focus on control of inputs (resource) towards broader attention to office for outputs and outcomes. The causative relation amongst counsellings crystallises and the developments in order auditing may theoretically go in both directions: reform readys new audit practices or new audit practices cause the reform. Empirically, the kindred is mainly one directional: anxiety reforms initiation an adoption of audit practices. On the audit side, new public management has influenced development of the audit. This evolution of auditing represents both: a agent by which audit can continue to be pertinent and a move towards fulfilling accountability role in governance.
The seek of the paper authors deals with surgical operation auditing development including the relationship performance management and performance audit models. The use of logic models can back up the audit to identify and set out the relationship between the socio-economic needs, to be addressed by the intervent ion and its objectives, inputs, processes, o! utputs and outcomes, which overwhelm results and impacts. Keywords: audit, accountability, economy, efficiency, effectiveness, inputs, outputs, results. The jump point to rise is one of terminology differences. dissimilar term are used in various part of the world. seed is frequently made to value for money audit (VFM) and performance audit in relation to examinations of the use of resources...If you need to fix a full essay, order it on our website: OrderCustomPaper.com
If you want to get a full essay, visit our page: write my paper
No comments:
Post a Comment