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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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The Management-Audit Interface: Christopher Pollitt

The Management-Audit Interface: Christopher Pollitt

Chapter:
(p.56) 4 The Management-Audit Interface: Christopher Pollitt
Source:
Performance or Compliance?
Author(s):

Christopher Pollitt

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780198296003.003.0004

This chapter examines the management–audit interface and the implications of public management reforms for SAIs. It suggests that the interlinked development of management reform and performance audit is not restricted to budgetary matters. These connections may come in the form of management reform leading to the changes in the public sector, and management reform complicating or simplifying the pattern of organizations to the audited.

Keywords:   public management, performance audit, SAI, management reform, public sector

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