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Performance or Compliance?Performance Audit and Public Management in Five Countries$
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Christopher Pollitt, Xavier Girre, Jeremy Lonsdale, Robert Mul, Hilkka Summa, and Marit Waerness

Print publication date: 1999

Print ISBN-13: 9780198296003

Published to Oxford Scholarship Online: October 2011

DOI: 10.1093/acprof:oso/9780198296003.001.0001

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Definitions and Frameworks: Hilkka Summa

Definitions and Frameworks: Hilkka Summa

(p.11) 2 Definitions and Frameworks: Hilkka Summa
Performance or Compliance?

Hilkka Summa

Oxford University Press

This chapter discusses various definitions of the concept of performance auditing. It suggests that performance audit can be understood by clarifying its distinction with other related activities, such as financial or compliance audit, inspection or programme evaluation. Another way is by looking at the works performed by SAIs. The most widely accepted definitions connect performance auditing with the review of the three Es, which are economy, efficiency, and effectiveness of public bodies or programmes.

Keywords:   performance auditing, definitions, SAI, public bodies, public programmes

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