Performance Audits and Supreme Audit Institutions’ Impact on Public Administration: The Case of the Office of the Auditor General in Norway

Author:

Reichborn-Kjennerud Kristin1,Johnsen Åge1

Affiliation:

1. Oslo and Akershus University College of Applied Sciences, Norway

Abstract

Performance audit is widespread but contested. The “audit society” proposition holds that audits are rituals producing comfort, whereas the “mandatory audit” proposition in public policy presumes that audits have positive impacts. Common to both propositions is the lack of empirical evidence of audit impact. This article analyzes survey data of the auditees’ tendency to make changes as a consequence of Supreme Audit Institutions’ performance audits. Civil servants who had experienced performance audits responded that ministries and agencies tend to make changes, but instrumental, institutional, and political factors have an effect on the institution’s propensity to make changes.

Publisher

SAGE Publications

Subject

Marketing,Public Administration,Sociology and Political Science

Reference75 articles.

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