Developed Auditing in a Developing Public Sector

Abstract

Public sector audit has been expanding worldwide. Sweden has developed “effectiveness audit” — starting with goal analysis and working through the audit of management systems and operations — as its way of examining how well public organisations function. A crucial lesson has been the importance of equipping more senior officials with better knowledge of the scope for improved administration and initiatives. Another has been the time it takes to put through major changes. A growing problem which is emerging is how to aggregate the impact of a variety of public measures taken by different agencies; it is concluded that a much broader approach on the part of auditors will be required.

Citation

Rune Berggren, G. (1987), "Developed Auditing in a Developing Public Sector", Managerial Auditing Journal, Vol. 2 No. 1, pp. 3-5. https://doi.org/10.1108/eb017581