Year: 2016
Type: article
Abstract: Performance audits allow audit institutions to contribute to the improvement of the economy, efficiency, and/or effectiveness of public sector entities through the recommendations of their reports. To assess the impact of the performance audits carried out by EU Supreme and Regional Audit Institutions, this article analyzes whether these recommendations are implemented in practice or not. The results show that there are two main ways in which the recommendations included in the performance audit reports produce an impact: the Anglo-American way, based on auditee actions and follow-up processes, and the Germanic way, based on parliamentary action.
Source: Administration & Society
Authors: Lourdes Torres, Ana Yetano, Vicente Pina
Institution: Universidad de Zaragoza
Language: English
Subfield: Public Administration
Field: Social Sciences
Domain: Social Sciences
Open Access status: green
Funder: Gobierno de Aragón
OpenAlex ID: W2467654468