Viešojo sektoriaus veiklos auditas naujojo viešojo administravimo paradigmoje

Abstract

The aim of this paper is to analyze the performance audit as specific and sufficiently new institute in the history of auditing. This paper argues that performance audit growth parallels the evolution of politics and public administration from one-dimensional focus on control of inputs toward broader attention to accountability for outputs and outcomes. As our survey has demonstrated, the causal relation between management reforms and the developments in performance auditing may theoretically go in two directions: reform causes new audit practices or new audit practices cause the reform. Empirically, the relationship is mainly one directional: management reforms trigger adoption of audit practices. At the audit sides, new public management has influenced development of the audit. This evolution of auditing represents both a means by which audit can continue to be relevant and a move toward fulfilling accountability role in governance. Basically the survey is based on the experience of Western countries and INTOSAI standards.