地方政府绩效审计：一项对芬兰和挪威地方政府资金效益审计效率价值认识的探索性研究【外文翻译】.doc

1、外文文献翻译原文PERFORMANCEAUDITINGINLOCALGOVERNMENTANEXPLORATORYSTUDYOFPERCEIVEDEFFICIENCYOFMUNICIPALVALUEFORMONEYAUDITINGINFINLANDANDNORWAYPERFORMANCEAUDITING,ORVALUEFORMONEYVFMAUDITING,HASBEENALONGSTANDINGCOMPONENTOFACCOUNTABILITYINPUBLICADMINISTRATIONDURINGTHE1980SAND1990SPERFORMANCEAUDITINGHASALLEGEDLY

2、BEENINCREASINGLYADOPTEDINTHENEWPUBLICMANAGEMENTWHILETHEREHASBEENMUCHRESEARCHONPUBLICMANAGEMENTANDPERFORMANCEAUDITINGINCENTRALGOVERNMENT,LOCALGOVERNMENTHASBEENRELATIVELYNEGLECTEDINTHELITERATUREMUNICIPALITIESANDCOUNTIESINLOCALGOVERNMENTHAVEANIMPORTANTROLEINPUBLICSECTORSERVICEPRODUCTIONINMOSTEUROPEANCO

3、UNTRIES,ANDESPECIALLYINTHENORDICCOUNTRIESITISTHEREFORESURPRISINGTHATPERFORMANCEAUDITINGINTHISCONTEXTHASRECEIVEDSOLITTLESCHOLARLYATTENTIONTHISSTUDYISAIMEDATFILLINGSOMEOFTHISGAPTHEPURPOSEOFTHISCOMPARATIVESTUDYIS,THEREFORE,TOEXPLOREHOWPERFORMANCEAUDITINGPRACTICES,INCLUDINGPERFORMANCEMEASUREMENT,AREUSED

4、TOASSESSANDVERIFYVALUEFORMONEYINLOCALGOVERNMENTANDTOENHANCETHEACCOUNTABILITYOFMUNICIPALITIESANDCOUNTIESTHISSTUDYANALYSESHOWINFORMANTSFROMBOTHAUDITORSANDAUDITEESINFINLANDANDNORWAYPERCEIVEDTHEEFFICIENCYOFCONDUCTINGPERFORMANCEAUDITSINLOCALGOVERNMENTDESPITESOMEPROBLEMSRELATEDTOTHEQUALITYOFTHEPERFORMANCE

5、AUDITREPORTS,THEINFORMANTSPERCEIVEDPERFORMANCEAUDITTOFUNCTIONASAUSEFUL,RATIONALPUBLICMANAGEMENTTOOLTHEEMPHASISINTHISSTUDYIS,FIRSTOFALL,ONHIGHLIGHTINGCHARACTERISTICSOFPERFORMANCEAUDITINGSYSTEMSINPRACTICEINWHATRESPECTSAREAUDITINGSYSTEMSSIMILARINDIFFERENTCOUNTRIESHOWDOTHEYDIFFERSECOND,THESTUDYEXAMINESP

6、ERCEIVEDEFFICIENCYINCONDUCTINGPERFORMANCEAUDITSFOREXAMPLEWHATARETHEROLESANDFUNCTIONSOFPERFORMANCEAUDITINGINLOCALGOVERNMENTWHOARETHEUSERSOFPERFORMANCEAUDITPRODUCTSDOESPERFORMANCEAUDITINFORMATIONCONTRIBUTETOPERFORMANCEIMPROVEMENTSINLOCALGOVERNMENTAUDITOFTHEPERFORMANCEOFINSTITUTIONSOPERATESUNDER,RELATI

7、VELY,MUCHUNCERTAINTYANDAMBIGUITYTHEREFORE,INORDERTOILLUMINATETHESEBROADRESEARCHQUESTIONS,WEHAVECHOSENTOSTUDYTHREEPROPOSITIONSFROMSOCIOLOGICAL,NEWINSTITUTIONALTHEORYSPECIFICALLYPROPOSITION1THEAUDITEESINTHEMUNICIPALITIESDONOTUSEPERFORMANCEAUDITREPORTSPROPOSITION2PERFORMANCEAUDITREPORTSAREPUBLISHEDBUTT

8、HEYARENOTUSEDINTHEADMINISTRATIVEORPOLITICALPROCESSESINTHEMUNICIPALITIESPROPOSITION3WHENUSED,PERFORMANCEAUDITREPORTSAREUSEDINPERFORMANCEMEASUREMENTANDEVALUATIONOFTHEAUDITEECOMPAREDTOOTHERDEPARTMENTS,SERVICESORMUNICIPALITIESTHISSTUDYISEXPLORATIVEANDCOMPARATIVETHEFOCUSOFTHEANALYSISISONPERFORMANCEAUDITI

9、NGSYSTEMSANDPRACTICES,INCLUDINGPERFORMANCEMEASUREMENT,THATAREUSEDTOASSESSANDVERIFYVALUEFORMONEYINLOCALGOVERNMENTANDTOENHANCETHEACCOUNTABILITYOFMUNICIPALITIESANDCOUNTIESTHESTUDYEXAMINESTHEEFFICIENCYOFPERFORMANCEAUDITINGBYASKINGNINEINFORMANTSEXPERTSHOWTHEYUSEDPERFORMANCEAUDITREPORTSANDHOWTHEYPERCEIVED

10、THEEFFICIENCYOFCONDUCTINGPERFORMANCEAUDITSADMITTEDLY,INTHEQUESTIONSWHICHTHERESEARCHASSISTANTSPOSEDTOTHEINFORMANTS,WEDIDNOTDEFINEUSAGETHEINFORMANTSWERECHOSENASACONVENIENTSAMPLEOFPROFESSIONALSFROMBOTHAUDITORSANDAUDITEESWHOWERECENTRALANDEXPERIENCEDWITHDIFFERENTKINDSOFUSAGEOFPERFORMANCEAUDITSWEHAVEALSOP

11、ROFITEDFROMMOREINFORMALDISCUSSIONSWITHSEVERALOFTHEINFORMANTS,INADDITIONTOTHEINTERVIEWSTHISWASTHEEXPLORATIVEASPECTINADDITION,WEDESCRIBETHENATUREOFPERFORMANCEAUDITINGSYSTEMSINTWOCOUNTRIESFINLANDANDNORWAYTHISISTHECOMPARATIVEASPECTWITHTHISRESEARCHDESIGNWEWANTEDTOCAPTURETHEMAINCONCEPTUALRICHNESSEISENHARD

12、T,1989INPERCEPTIONSOFMUNICIPALPERFORMANCEAUDITSWEDONOTCLAIMTHATOURDATAAREREPRESENTATIVEFOREITHERFINLANDORNORWAYHOWEVER,OURPROJECTHASBEENTOEXPLORECENTRALANDIMPORTANTDIMENSIONSINHOWPERFORMANCEAUDITSAREUSEDINPRACTICEINAPOLITICALCONTEXTTHESEISSUESCOULDBEALSOVALIDOUTSIDEOURTWOCOUNTRIESOFSTUDYINFINLAND,PE

13、RFORMANCEAUDITINGISCARRIEDOUTBYMANAGERS,INTERNALAUDITORSANDBYHIGHERPOLITICALBODIESMUNICIPALBOARDSANDTHEAUDITINGCOMMITTEESCONTRACTINGAUDITINGFROMPRIVATEAUDITFIRMSINTHEFINNISHCASESPECIALATTENTIONMUSTBEDEVOTEDTOTHEROLEOFAUDITINGCOMMITTEESINPERFORMANCEAUDITINGTHEREFORE,THESYSTEMOFMUNICIPALAUDITINGISBRIE

14、FLYELABORATEDINTHEFOLLOWINGFROMTHEBEGINNINGOF1997THEMUNICIPALAUDITINGSYSTEMWASDIVIDEDINTOTWOELEMENTSAPROFESSIONALEXTERNALAUDITINGELEMENTANDAPOLITICALAUDITINGELEMENTINPRACTICEAPOLITICALBODYCONDUCTINGPERFORMANCEAUDITINGALLTHEEXTERNALAUDITORSWHOEVALUATEMUNICIPALFINANCIALSTATEMENTSANDANNUALREPORTSMUSTBE

15、PROFESSIONALLYCERTIFIEDPUBLICSECTORAUDITORSHOWEVER,BASEDONTHELEGISLATION,THEMONOPOLYOFLOCALGOVERNMENTASSOCIATIONSTOSUPPLYTHEPROFESSIONALAUDITORSWASABOLISHEDINTHECONTEMPORARYSYSTEMALLCERTIFIEDAUDITINGCOMPANIESANDAUDITORSCANCOMPETEOVERTHECONTRACTSOFLOCALGOVERNMENTEXTERNALAUDITINGTHESECONDELEMENTCONSIS

16、TSOFTHEAUDITINGCOMMITTEEANDITSPERFORMANCEAUDITINGTHEAUDITINGCOMMITTEEISOBLIGATORYINEVERYLOCALMUNICIPALITYBOTHINMUNICIPALITIESANDINJOINTAUTHORITIESITHASTHREEMAINTASKSFIRST,THECOMMITTEEORGANIZESTHEEXTERNALAUDITINGFUNCTIONOFTHELOCALGOVERNMENTITORGANIZESANDPLANSITSOWNWORKANDPREPARESTHESELECTIONPROCESSOF

17、THECERTIFIEDEXTERNALAUDITORSSECOND,THECOMMITTEEPREPARESALLTHEAUDITINGMATTERSINCLUDINGTHEREPORTOFTHEEXTERNALAUDITORSFORCOUNCILDECISIONMAKINGTHIRD,THECOMMITTEEWRITESASPECIALEVALUATIONREPORTREGARDINGTHEACHIEVEMENTOFTHEGOALSANDOBJECTIVESSETBYTHECOUNCILINTHEMUNICIPALBUDGETBYITSCHARACTERISTICSTHISAUDITING

18、ISMOREPERFORMANCERELATEDAUDITINGTHANFINANCIALSTATEMENTAUDITINGINNORWAYBOTHFINANCIALANDPERFORMANCEAUDITINGAREMANDATORYBYTHEMUNICIPALACT,BUTONLYMUNICIPALAUDITORSAREALLOWEDTOPRODUCEMUNICIPALAUDITINGIN2000THEREWEREABOUT1,000PERSONSEMPLOYEDIN100MUNICIPALAUDITENTITIESALLTHESEAUDITENTITIESWEREMEMBERSINTHEN

19、ORWEGIANMUNICIPALAUDITASSOCIATIONONLYNINEMUNICIPALAUDITORSAUDITEDONEMUNICIPALITYOFTHEREMAININGAUDITORS73WEREJOINTCOOPERATIONSDISTRICTAUDITORSEMPLOYEDANDFINANCEDBYTHEMUNICIPALITIESINVOLVED,ANDAUDITEDTWOORMOREMUNICIPALITIESTHELAST18ENTITIESWERECOUNTYAUDITORSALLTHEMUNICIPALAUDITORSREPORTTOTHESUPERVISIO

20、NCOMMITTEEOFTHEMUNICIPALORCOUNTYCOUNCILSINNORWAYTHEFIRSTINFORMANTWASTHECHIEFADMINISTRATIVEOFFICERINONEOFTHELARGESTCOUNTIESMORETHAN400,000INHABITANTSTHESECONDINFORMANTWASTHECHIEFAUDITOFFICERINONEOFTHELARGESTCITIESOVER200,000INHABITANTSINTHEMUNICIPALITYTHETHIRDINFORMANTWASTHECHIEFADMINISTRATIVEOFFICER

21、INONEOFTHELARGERMUNICIPALITIESOVER20,000INHABITANTSINTHEMUNICIPALITYFORNORWAYTHEINTERVIEWSWERECONDUCTEDINAPRILANDMAY2000INFINLANDSIXINFORMANTSWEREINTERVIEWEDFROMTWOLARGEMUNICIPALITIESABOUT200,000INHABITANTSTHEINTERVIEWSWERECONDUCTEDINJUNE2000THEINFORMANTSFROMTHEFIRSTMUNICIPALITYWERETHEFINANCIALDIREC

22、TOR,THECHIEFADMINISTRATIVEOFFICEROFHEALTHCAREANDTHEAUDITINGMANAGERTHEINFORMANTSFROMTHEOTHERCITYWERETHEAUDITINGMANAGER,THEFINANCIALDIRECTORANDTHESECTORDIRECTOROFEDUCATIONANDCULTURALACTIVITIESFIRSTOFALL,ITCANBECLEARLYNOTIFIEDTHATALLTHEINFORMANTSCONSIDEREDPERFORMANCEAUDITINGTOBEAUSEFULACTIVITYHOWEVER,T

23、HEINFORMANTSEMPHASIZEDMOREITSVALUEASAMANAGEMENTTOOLGIVINGINFORMATIONFORTHEFUTUREDEVELOPMENTOFORGANIZATIONALACTIVITIESTHANITSVALUEASASOURCEOFPERFORMANCEINFORMATIONFORCOUNCILLORSFORINSTANCE,THECHIEFADMINISTRATIVEOFFICEROFHEALTHCAREPOINTEDOUTTHATPERFORMANCEAUDITINGGAVEUSEFULINFORMATIONREGARDINGTHERELAT

24、IONSHIPBETWEENTHEECONOMICRESOURCESUSEDANDTHEIMPACTSOFMUNICIPALHEALTHCAREACTIVITIESARETHEEVALUATIONREPORTSUSEDINFINNISHMUNICIPALITIESWHOUSESTHEMACCORDINGTOTHEINFORMANTS,REPORTSAREUSEDBYTHEMUNICIPALMANAGEMENTANDPOLITICALDECISIONMAKERSEVALUATIONINFORMATIONISUSEDTODEVELOPMANAGEMENTSYSTEMSANDTOIMPROVETHE

25、QUALITYOFTHENEXTMUNICIPALBUDGETPLANHOWEVER,THEUSEOFREPORTSINPRACTICALDEVELOPMENTWORKISSTILLDEFECTIVETHEHIGHERLEVELSOFMANAGEMENTUSEDTHEEVALUATIONINFORMATIONMORETHANOTHERLEVELSOFTHEORGANIZATIONTHEQUALITYOFEVALUATIONREPORTSWASINSUFFICIENTTHEREWEREPROBLEMSINGOALSETTINGTHEDEPUTYMUNICIPALMANAGERREFERREDTO

26、THEOVERLOADOFAUDITINFORMATIONITWASALSOCLAIMEDTHATTHELACKOFREPORTINGSTANDARDSMADETHEUSEOFINFORMATIONCOMPLICATEDONEOFTHEINFORMANTSMAINTAINEDTHATPERFORMANCEAUDITINGNEEDSTOBESUPPORTEDBYANEWWAYOFTHINKINGANDANALYSINGMUNICIPALACTIVITIESASAMATTEROFFACT,THEOBSERVATIONSABOVEARECONSISTENTWITHARECENTRESEARCHSTU

27、DYOFTENAUDITINGCOMMITTEESINFINNISHLOCALGOVERNMENTSHUUSKONEN,2000THEREITWASOBSERVEDTHATINSOMESMALLMUNICIPALITIESTHEINFORMATIONVALUEOFTHEEVALUATIONREPORTSWASMODESTTHEEVALUATIONREPORTSWEREALSOHIGHLYUNSTANDARDIZEDBOTHINTERMSOFQUANTITYANDQUALITYINSOMESMALLMUNICIPALITIESTHEREPORTSMAYBEONLYONEORTWOPAGESLON

28、G,GIVINGAJUDGEMENTOFTHESTATEOFAFFAIRS,WHILEINLARGEMUNICIPALITIESITMAYBEA2030PAGESLONGREPORT,EVALUATINGSYSTEMATICALLY,SERVICEBYSERVICE,THEACHIEVEMENTOFTHEGOALSTHEINFORMANTSSTATEMENTSASWELLASOTHERSTUDIESSEEMTOEXPLAINSOMEOFTHECONTROVERSIESINREPORTINGANDUTILIZINGTHEREPORTSFOREVALUATINGTHEACHIEVEMENTSOFG

29、OALSSEVERALAUDITINGCOMMITTEESHAVECRITICIZEDTHEBUDGETPLANSOFLOCALMUNICIPALITIESFORNOTINCLUDINGCLEARANDMEASURABLEGOALSTHISLACKOFMEASURABLEOBJECTIVESISPRESUMEDTOHINDEREFFECTIVEWORKOFTHEAUDITINGCOMMITTEESKALLIOETAL,2000INDEEDTHEREARESIGNIFICANTVARIATIONS,FOREXAMPLE,INTHENUMBEROFBINDINGPERFORMANCEOBJECTI

30、VESTHATTHEMUNICIPALCOUNCILSHAVEINCLUDEDINTHEIRBUDGETSANDTOWHICHPECUNIARYBUDGETAPPROPRIATIONSSHOULDBECONNECTEDTHEVARIATIONHASBEENEXAMINEDTORANGEFROMZERONOEXPLICITGOALSTOMORETHAN200BINDINGPERFORMANCEGOALSHELINANDMTTNEN,1999SUBSEQUENTLY,THEREAREMANYWHOARGUETHATTHEMOREUNAMBIGUOUSMUNICIPALCOUNCILSAREINDE

31、TERMININGTHEIRGOALS,THEMORESOLIDISTHEBASETHATTHEAUDITINGCOMMITTEESHAVEFORTHEIREVALUATIONWORKHUUSKONEN,2000SEESIMILARRESULTSINKALLIOETAL,2000HOWEVER,ITISNOTCONTENDEDHERETHATPROBLEMSOFPERFORMANCEAUDITINGCOULDBEREDUCEDTOTHELACKANDINSUFFICIENCYOFPRECISENESSINTHEGOALSOFLOCALMUNICIPALITIESONTHECONTRARY,GO

32、ALAMBIGUITYMARCH,1978ISONEESSENTIALASPECTINUNDERSTANDINGANDDEVELOPINGPERFORMANCEAUDITINGPRACTICESINLOCALGOVERNMENTAFTERALL,AUDITINGISNOTNECESSARILYANENDPERSE,BUTPRIMARILYAMEANSTOANENDITCANHARDLYBEPROPOSEDTHATTHEEVALUATIONWORKDONEBYTHEAUDITINGCOMMITTEESVUORINEN,1999EVENINTHEBIGMUNICIPALITIESSATISFYTH

33、ECRITERIAOFSYSTEMATICEVALUATIONORSCIENTIFICRESEARCH,WHICHWOULDBEBASEDONDETAILEDDATACOLLECTIONOFINPUTS,OUTPUTS,RESULTSANDIMPACTSOFACTIVITIESTHATWOULDTHENBECONNECTEDWITHTHEGOALSANDOBJECTIVESDECIDEDBYTHECOUNCILASMANYINFORMANTSSTATED,THEAUDITINGCOMMITTEESDIDNOTHAVEENOUGHRESOURCESFORHANDLINGSUCHATASKONTH

34、EOTHERHAND,COMMITTEESMAYORDERSUCHEVALUATIONSFROMEXTERNALRESEARCHERSORUSETHEEXISTINGEVALUATIONINFORMATIONPRODUCEDWITHINTHEMUNICIPALITYTHEREWASANUNAMBIGUOUS,POSITIVEATTITUDETOPERFORMANCEAUDITAMONGTHETHREENORWEGIANINFORMANTSPERFORMANCEAUDITWASNOTREGARDEDASANUNNECESSARYMANDATORYTASK,BUTSOMEINSTRUMENTALT

35、ASKWITHTHEPURPOSEOFIMPROVINGTHEMUNICIPALMANAGEMENTINPARTICULARITWASREGARDEDASANIMPORTANTANDEFFICIENTTOOLFORCONTROLANDREFORMOFTHEPUBLICSECTORPERFORMANCEAUDITINGWASREGARDEDASAPARTOFADOUBLELOOPLEARNINGPROCESSTHECHIEFADMINISTRATIVEOFFICEROFTHECOUNTYDID,HOWEVER,POINTTODYSFUNCTIONS,WHICHCOULDREDUCETHECHIE

36、FADMINISTRATIVEOFFICERSLEGITIMACYHE,INTHISRESPECT,SPECIFICALLYMENTIONEDTHEPOSSIBILITYOFTHECOUNCILSPOLITICALOPPOSITIONTAKINGCERTAINPARTSOFTHEAUDITREPORTOUTOFCONTEXTANDMAXIMIZINGTHEPOLITICALGAINFROMTHIS,INPARTICULARWITHTHEACTIVEUSEOFMEDIAHEFURTHERMOREHELDITASUNDESIRABLETHATTHEAUDITORSREPORTDUETOACLAUS

37、EINTHEMUNICIPALACT,SHOULDPROMPTLYBEREPORTEDTOTHECOUNCILCONTROLCOMMITTEEBYTHISCLEARANCEPROCEDUREHETHOUGHTTHATTHEPRINCIPLEOFCONTRADICTIONWASBREACHEDTHISPRINCIPLESTATESTHATTHEPARTWHICHISCONCERNED,SHOULDHAVETHEABILITYTOBECOMEACQUAINTEDWITHTHECONTENTOFTHEDOCUMENTBEFOREREPORTINGINORDERTHATMISCONCEPTIONSAN

38、DFAULTSCOULDBECORRECTEDOURINFORMANTSESTIMATEDTHAT1520OFTHERESOURCESWEREUSEDINPERFORMANCEAUDITING,BUTTHAT4050WASDESIRABLEOURFINDSARERELATIVELYSIMILARTOANEARLIERNORWEGIANSTUDYOFDESIREDANDFACTUALUSEOFRESOURCESONPERFORMANCEAUDITINGSCHWANITZ,1997SHEREPORTEDRESULTSINDICATINGTHATIN1995ONLY13OFTHENORWEGIANM

39、UNICIPALAUDITORSRESOURCESWEREUSEDINPERFORMANCEAUDITINGACCORDINGTOHERSURVEYTHEMUNICIPALAUDITORSCLAIMEDTHATTHEDESIREDLEVELOFPERFORMANCEAUDITINGSHOULDCONSTITUTE30OFTHETOTALRESOURCESTHEPERFORMANCEAUDITINTENDEDFUNCTIONSTHE3ESWEREONLYPARTLYACHIEVEDTHETWOCHIEFADMINISTRATIVEOFFICERSTHOUGHTTHEMAINREASONFORTH

40、ISCOULDBEPOORLYPERFORMEDAUDITS,MAINLYDUETOLACKOFCOMPETENCEAMONGTHEAUDITORSHOWEVER,THEYBOTHPOINTEDOUTTHATTHEREHADBEENANOTICEABLEIMPROVEMENTOFTHEAUDITSINLATERYEARSTHEINFORMANTFROMTHEMUNICIPALAUDIT,ONTHEOTHERHAND,THOUGHTTHATIFTHERESOURCESHADBEENADEQUATEACCORDINGTOTHEAUDITTASKS,THEQUALITYOFTHEAUDITINGWO

41、ULDHAVEBEENSATISFACTORYTHEMUNICIPALAUDITHADTRADITIONALLYBEENINCLINEDTOWARDSCHECKINGTHEBOOKSANDHADNOTHADTHENECESSARYPREMISESFORKNOWINGTHERISKSINHERENTINTHEPOLITICALSYSTEMTOFACILITATETHISCHALLENGE,THEMUNICIPALAUDITHADALSORECRUITEDEMPLOYEESWITHBACKGROUNDSANDEDUCATIONDIVERGINGFROMTHETRADITIONALAUDITINGD

42、ISCIPLINETHISRECRUITMENTSTRATEGY,COMBINEDWITHTHEESTABLISHMENTOFLARGERAUDITORSTHROUGHMERGERSBETWEENFORMERSINGLEMUNICIPALAUDITDEPARTMENTSINORDERTOSTRENGTHENTHEPERFORMANCECOMPETENCE,SEEMEDTOHAVEBEENANEFFECTIVEACTIONFORCHANGINGANDENHANCINGTHEAUDITORSCOMPETENCETHEMUNICIPALCHIEFADMINISTRATIVEOFFICERMENTIO

43、NEDTHATHISMUNICIPALITYHADSTARTEDCOOPERATIONWITHFOURNEIGHBOURINGMUNICIPALITIESONTHEESTABLISHMENTOFAMERGED,DISTRICTMUNICIPALAUDITOR,PRECISELYDUETOTHETASKOFIMPROVINGTHEQUALITYOFTHEPERFORMANCEAUDITINGTHECHIEFADMINISTRATIVEOFFICERALSODESCRIBEDAPERFORMANCEAUDITPROJECTOFNURSINGSERVICES,WHICHWASUNSUCCESSFUL

44、THEREASONFORTHISSEEMEDTOHAVEBEENPROBLEMSOFMETHODANDTHATTHOSECONDUCTINGTHEPROJECTOVERPLAYEDTHECONCLUSIONRELATIVETOTHEIRFINDSINSOFARASTHEREWEREAUDITREPORTSOFGOODQUALITY,THESEWERE,ACCORDINGTOTHETWOCHIEFADMINISTRATIVEOFFICERS,USEDACTIVELYTHECOUNTYCHIEFADMINISTRATIVEOFFICERHADTHESTRONGIMPRESSIONTHATTHERE

45、PORTSFIRSTOFALLWEREUSEDBYTHEMANAGEMENTLEADERSHIPANDBYTHEPOLITICIANSLOWERINTHEORGANIZATIONALHIERARCHYTHEREWASLITTLEINTERESTINTHEWORKOFTHEMUNICIPALAUDITORHEMENTIONEDTHATPOORQUALITYOFTHEAUDITREPORTSCOULDBEAPOSSIBLEREASONFORTHISLACKOFINTERESTLOWERDOWNINTHEORGANIZATIONTHEMUNICIPALCHIEFADMINISTRATIVEOFFIC

46、ER,ONTHEOTHERHAND,HADASTRONGPERCEPTIONTHATTHEREPORTS,WHERETHEYWEREAVAILABLE,WEREUSEDBYTHEWHOLEORGANIZATIONHOWEVER,HEMENTIONEDTHATTHEREWASATENDENCYFORTOPMANAGEMENTTOBETHEMOSTACTIVEUSERGROUPTHECHIEFAUDITOFFICERSAIDTHEINFORMATIONWHICHISREVEALEDFROMPERFORMANCEAUDITINGWASMEANTFORTHEDECISIONMAKERSANDTHEAU

47、DITEESTHESEWERE,ACCORDINGTOHIM,ALSOTHESAMEGROUPSWHICHUSEDTHEREPORTSTHEMUNICIPALCHIEFADMINISTRATIVEOFFICERPOINTEDOUTTHATTHEMARGINALUTILITYOFPERFORMANCEAUDITSMOSTLIKELYWASLARGERTHANTHEMARGINALUTILITYOFTRADITIONALFINANCIALAUDITWITHTHEUSEOFSAMPLINGANDTHEMORERECENTDEVELOPMENTINAUDITINFORMATIONTECHNOLOGY,

48、THISCOULDBELIKELYONOURQUESTIONIFTHEPERFORMANCEAUDITWASPERFORMEDTOTHEDETRIMENTOFTRADITIONALFINANCIALAUDIT,THEINFORMANTSANSWEREDTHATTHERESOURCESWEREFIXEDTHEEXTENSIONOFTHESCOPEOFOPERATIONFROMMAINLYFINANCIALAUDITTOALSOCONDUCTPERFORMANCEAUDIT,HADLEDTOAREDUCEDEMPHASISONFINANCIALAUDITINGTOTHISITWASADDEDTHA

49、TTHESITUATIONDEMANDEDINNOVATIONANDNEWWAYOFTHINKINGONTHEBEHALFOFTHEAUDITORSREGARDINGTHEAUDITORSEFFECTIVENESS,EFFICIENCY,WORKORGANIZATIONANDMANAGEMENTTHUS,ALLEGEDLY,ALSOTHEMUNICIPALAUDITORSCOULDIMPROVETHEIRPERFORMANCEITSEEMSTOBEFAIRTOCONCLUDETHATPERFORMANCEAUDITINGHASSPECIFICINSTRUMENTALFUNCTIONSINLOCALGOVERNMENTMOREOVER,PERFORMANCEAUDITREPORTSAREUSED,ALBEITSOMEWHATDIFFERENTLYTHANMIGHTHAVEBEENEXPECTED,BYTHESYMBOLICANDDECOUPLINGPROPOSITIONSCOMPAREDTOFINANCIALSTATEMENTAUDITING,PERFORMANCEAUDITINGHASAMORECONSPICUOUSCONNECTIONTOBOTHPERFORMANCEIMPROVEMENTANDDAYTODAYMANAGEMENTPROCESS