THE DEVELOPMENT AND IMPACT OF PERFORMANCE AUDITS – THE CASES OF CROATIA, BOSNIA AND HERZEGOVINA, AND SLOVENIA
THE DEVELOPMENT AND IMPACT OF PERFORMANCE AUDITS – THE CASES OF CROATIA, BOSNIA AND HERZEGOVINA, AND SLOVENIA
Author(s): Vesna Vašiček, Jelena Poljašević, Tatjana JovanovićSubject(s): Public Administration
Published by: Mykolas Romeris University
Keywords: Supreme Audit Institutions; performance audit; follow-up process; South East European Countries;
Summary/Abstract: In the modern world, the availability of transparent and reliable information about the performance of public sector entities is becoming increasingly important. Besides the accounting systems that provide this information, the role of Supreme Audit Institutions is growing. As previous research in Europe has focused on EU or Nordic countries, the intention of our paper was to analyze the development of performance audits in selected south-east European countries. The results show that performance audits are still less of a priority for auditors and parliaments, and the impacts of performance audits are realized through follow-up processes.
Journal: Viešoji politika ir administravimas
- Issue Year: 21/2022
- Issue No: 4
- Page Range: 487-498
- Page Count: 12
- Language: English