西欧绩效审计：趋势和选择【外文翻译】.doc

1、外文翻译原文PERFORMANCEAUDITINWESTERNEUROPETRENDSANDCHOICESMATERIALSOURCECRITICALPERSPECTIVESONACCOUNTINGAUTHORCHRISTOPHERPOLLITTTHISPAPERDESCRIBESSELECTEDFINDINGSFROMTHEPERFORMANCEAUDITPROJECT,ATHREEYEARSTUDYOFTHEDEVELOPMENTOFPERFORMANCEAUDITPAINTHESUPREMEAUDITINSTITUTIONSSAISOFFINLAND,FRANCE,THENETHERLA

2、NDS,SWEDENANDTHEUKITDESCRIBESCHANGESINTHEMETHODSANDPRACTICESOFAUDITORS,ANDIDENTIFIESTHEAUDITCRITERIAMOSTCOMMONLYAPPLIEDITALSOCOMMENTSONTHEKINDSOFSUBJECTADDRESSED,ANDTHEWAYINWHICHTHEPRODUCTSOFPAHAVECHANGEDOVERTHELAST15YEARSTWOTYPESOFANALYSISARETHENDEVELOPEDFIRST,THEREISACONSIDERATIONOFTHEDIFFERINGROL

3、ESWHICHSAIPAAPPEARSTOASPIRETOITISSUGGESTEDTHATEACHINDIVIDUALSAIHASASLIGHTLYDIFFERENTPERSONALITYINTHISRESPECTSECOND,ITISARGUEDTHATALLSAISFACESTRATEGICCHOICESCONCERNINGTHEFURTHERDEVELOPMENTOFPASEVERALALTERNATIVESTRATEGIESAREENUMERATED,ANDTHEPOTENTIALBENEFITSANDDANGERSOFEACHIDENTIFIEDAIMSTHISPAPERHASTW

4、OOBJECTIVESFIRST,ITAIMSTODESCRIBEANDSUMMARIZESELECTEDFINDINGSFROMTHEPERFORMANCEAUDITPROJECTPAP,ATHREEYEARACADEMICINVESTIGATIONINTOTHEDEVELOPMENTOFPERFORMANCEAUDITPAINFIVEWESTERNEUROPEANSUPREMEAUDITINSTITUTIONSSAISSECOND,DRAWINGONTHESEFINDINGSANDOTHERRECENTAUDITRESEARCHANANALYSISISOFFEREDOFSOMEOFTHEK

5、EYSTRATEGICCHOICESWHICHAPPEARTOFACESAISWITHRESPECTTOTHEIRPAACTIVITIESTHERECENTPAST,INOTHERWORDS,ISUSEDASABASISUPONWHICHTOEXTRAPOLATECERTAINTRENDSANDCONSTRAINTSINTOTHENEARFUTUREARISKY,BUTPOTENTIALLYFRUITFULPROCEDURETHETITLEOFTHEPAPERREFERSTOPAINWESTERNEUROPETHATISBECAUSETHEPAPWASCONFINEDTOTHATREGIONR

6、EADERSMUSTJUDGEHOWFARTHEANALYSISMAYALSOAPPLYTOOTHERSAISFOREXAMPLEINAUSTRALASIA,CANADAANDTHEUSAINTHEAUTHORSOPINIONMOSTOFTHEDISCUSSIONOFSTRATEGICCHOICEINTHESECONDHALFOFTHEPAPERSHOULDBEREASONABLYPORTABLEINTHEWEST,ALTHOUGHSPECIFICINSTITUTIONALFEATURESOBVIOUSLYDIFFEREGTHEUSGAOHASFORLONGMAINTAINEDABROAD,E

7、XPLICITCOMMITMENTTOEFFECTIVENESSSTUDIESONTHEOTHERHAND,IWOULDNOTWISHIDEAFROMTHISPAPERTOBEUNTHINKINGLYTRANSPORTEDTOCONTEXTSSUCHASTHETRANSITIONALSTATESOFCENTRALANDEASTERNEUROPE,ORTOTHEDEVELOPINGWORLD,WHERESAIFREQUENTLYFACEMOREFUNDAMENTALPROBLEMSTHANTHOSEDISCUSSEDHEREPAPABRIEFDESCRIPTIONTHEPAPTEAMCONSIS

8、TEDOFSIXPERSONSONEWORKINGINEACHOFTHEFIVECOUNTRIESINVESTIGATEDFINLAND,FRANCE,THENETHERLANDS,SWEDEN,UKANDTHEAUTHORASCOORDINATORSEEACKNOWLEDGEMENTSFOUROFTHESIXOFUSHADWORKEDFORAUDITOFFICESITWASANINDEPENDENTACADEMICSTUDY,FINANCEDMAINLYTHROUGHAGRANTFROMTHEUKECONOMICANDSOCIALRESEARCHCOUNCILESRCMOSTOFTHEFIE

9、LDWORKWASDONEINTHEPERIOD199597,THOUGHTHISPAPERALSOTAKESADVANTAGEOFSOMELATERWORK,BOTHBYMEMBERSOFTHEPAPTEAMANDBYOTHERAUDITSCHOLARSRESEARCHQUESTIONSANDMETHODSTHEPROJECTADDRESSEDEIGHTKEYRESEARCHQUESTIONS,BUTONLYFOUROFTHOSEWILLBEADDRESSEDINTHISPAPERTHEYAREWHATMETHODSAREUSEDWHATCRITERIAAREAPPLIEDWHATPRODU

10、CTSAREGENERATEDBYPAWHATISTHENATUREOFTHEPERFORMANCEAUDITORSCRAFTALLEIGHTRESEARCHQUESTIONSARELISTEDINTHEAPPENDIXAFULLACCOUNTOFTHEPAPCANBEREADINPOLLITTETAL1999THEPAPRESEARCHTEAMEXAMINEDPAASPRACTICEDBYTHEALGEMENEREKENKAMERARTHENETHERLANDS,THEVALTIONTALOUDENTARKASTUSVIRASTOVTVFINLAND,THECOURDESCOMPTESCDC

11、FRANCE,THERIKESREVISIONSVERKETRRVSWEDENANDTHENATIONALAUDITOFFICENAOUKTOGIVEHISTORICALPERSPECTIVE,WELOOKEDATPASPUBLISHEDDURINGTWOPERIODSTHEFIRSTATHREEYEARPERIODDURINGTHE1980SWHICHVARIEDSLIGHTLYFROMONESAITOANOTHERFORPRACTICALREASONSANDTHESECOND199395THUSWEREADANDATTEMPTEDTOCLASSIFYSELECTEDFEATURESOFAL

12、ARGENUMBEROFPAREPORTSAR49REPORTSBETWEEN1983AND198558REPORTSFROM1993TO1995VTV125REPORTSBETWEEN1985AND198749REPORTSFROM1993TO1995CDCMOSTOFITSREPORTSARENOTPUBLISHED,BUTWEREADTHERAPPORTSPARTICULIERS,WHICHAREANNUALREPORTSANDVARIOUSOTHERMATERIALSRRV50REPORTSBETWEEN1983AND198557REPORTSFROM1993TO1995NAO86RE

13、PORTSBETWEEN1986AND1988137REPORTSFROM1993TO1995SUBSEQUENTLY,WEINTERVIEWEDBETWEENTHREEANDSEVENEXPERIENCEDSTAFFATEACHSAI,USINGTWOINTERVIEWERSONEONHIS/HERHOMEGROUNDANDACOMMONINTERVIEWSCHEDULEALITERATUREREVIEWCOVERINGACADEMICANDPROFESSIONALSOURCESWASALSOCONDUCTEDINOWTURNTOOURFINDINGSWHATMETHODSAREUSEDBE

14、TWEENTHEMID1980SANDTHEMID1990S,THEREWASAGROWINGSELFCONSCIOUSNESSCONCERNINGMETHODSINALLFIVESAISFOREXAMPLE,REPORTSINCREASINGLYINCLUDEDDETAILSOFTHEMETHODSWHICHHADBEENUSEDSOMETHINGSELDOMVISIBLEINEARLIERREPORTSTHISTRENDWASESPECIALLYNOTICEABLEATTHENAOANDRRVSEESWEDISHNATIONALAUDITOFFICE,1998ANDNATIONALAUDI

15、TOFFICE,1999FOREXAMPLESTHECDCANDTOALESSEREXTENTTHEARWERENOTSOTRANSPARENTINTHISRESPECTALLFIVESAISPRODUCEDMOREMANUALSANDTRAININGCOURSESINTHELATERPERIODAGAIN,ESPECIALLYRRVANDNAOEGNATIONALAUDITOFFICE,1996,1997ASWEMOVEINTOTHE1990S,SAISCANBESEENTOBEUSINGAWIDERRANGEOFTOOLSANDTECHNIQUESTHOUGHINGENERALTHEBRO

16、ADENINGWASINCREMENTALRATHERTHANRAPID,ANDSOMETIMESINVOLVEDONLYASMALLNUMBEROFSTUDIESDOCUMENTARYANALYSISANDINTERVIEWINGREMAINEDOVERWHELMINGLYTHEMOSTCOMMONMETHODSBUTTHEREWASAGRADUALINCREASEINTHEUSEOFSURVEYSANDCASESTUDIES,ANDINTHEACKNOWLEDGEMENTOFSECONDARYSOURCESPASWEREBECOMINGLESSISLANDSUNTOTHEMSELVESEC

17、ONOMICANALYSISANDSTATISTICALTECHNIQUESWEREUSEDOCCASIONALLY,ESPECIALLYBYRRVANDNAO,BUTNOTVERYOFTENDEVELOPMENTOFTOOLUSEHASCONTINUEDSINCETHEPERIODSTUDIEDINPAPMORERECENTLY,DEVICESSUCHASFOCUSGROUPSANDMODELBUILDINGHAVEBEGUNTOBETRIEDOUTSEELONSDALE,2000FORANEXCELLENTDETAILEDACCOUNTOFTHENAOSTOOLUSEANDSWEDISHN

18、ATIONALAUDITOFFICE,1998FORANEXAMPLEOFMODELBUILDINGONEMARKEDTRENDWASTOWARDSMOREREGULARANDEXTENSIVECONSULTATIONWITHOUTSIDEEXPERTSAGAIN,MOSTOBVIOUSLYINTHERRVANDNAOSEEPOLLITTETAL,1999AND,AGAIN,LONSDALE,2000FORDETAILEDEVIDENCEOURINTERVIEWSCONFIRMEDTHATTHISTRENDWASPRESENTINALLFIVESAIS,THOUGHINDIFFERENTDEG

19、REESTHUSTHEPERFORMANCEAUDITORBECAMELESSOFALONEAUTHORITY,ANDDREWMOREREGULARLYONEXTERNALSOURCESOFKNOWLEDGEANDSKILLSMOSTSAISACKNOWLEDGEDAGROWINGNEEDTOWORKINTEAMSALTHOUGHTHECDCANDVTVSTILLTENDEDTOOPERATEWITHTHELONEAUDITORASTHENORM,UNLIKETHEOTHERTHREESAISBECOMINGATEAMMEMBERWASONEWAYINWHICHEXTERNALEXPERTSC

20、OULDBEINCORPORATEDINTOTHEAUDITPROCESSFOREXAMPLE,WHENTHENAOCONDUCTEDASTUDYOFSALESOFLANDBYAPUBLICAUTHORITYTHEYCONSULTEDANEXPERTLANDVALUERALLSAISNOWSTRESSTHENEEDTOCONSULTCLOSELYWITHAUDITEESTHOUGHTHEPRECISEWAYSINWHICHTHISISDONEVARYSIGNIFICANTLYTHEOLDIDEAOFTHEAUDITORASANINSCRUTABLEVISITORWHODREWHIS/HERCO

21、NCLUSIONSQUITEUNCONTAMINATEDBYANYDISCUSSIONWITHTHEAUDITEESSEEMSTOHAVEALLBUTDISAPPEAREDINTHECASEOFTHENAOTHESECONSULTATIONSMAYBEVERYEXTENSIVEINDEED,INCLUDINGATTHEBEGINNINGTHESTUDYDESIGNANDMETHODS,ANDATTHEENDALINEBYLINESCRUTINYOFTHEDRAFTREPORTROBERTS1993年到1995年期间的49份报告。CDC它的大多数报告没有公布，但我们可以看到RAPPORTSPAR

22、TICULIERS（这是）年度报告和其他各种材料RRV1983年到1985年期间50份报告1993年到1995年期间的57份报告。NAO1986年到1988年期间的86份报告1993年到1995年期间的137份报告。随后，我们在每一个SAI里都采访了三到七个有经验的成员，采访由两个采访者（其中一个是当地的）和这一张普通的采访时间表组成。同时一个包含学术及专业来源的文献检索也在进行中。我现在谈谈我们的研究结果。采用什么方法在80年代中期到90年代中期，五个最高审计机关的审计方法意识越来越高。例如，报告中越来越多的包括所用方法的细节些很少在以前的报告可见的，（这趋势在NAO和RRV更常见），看19

23、98年瑞典国家审计局和1999年国家审计局的例子。CDC在较小的程度上，AR在这方面没这么透明。五个国家最高审计局在后期又制作了更多的手册和培训课程，尤其是RRV和NAO,国家审计署，1996年，1997年。当我们进入90年代，最高审计机关使用了大量的工具和技术，尽管大体的扩张是增长的而不是迅速的，尤其只涉及少数研究。文献分析和访谈绝大多数仍然是最常用的方法。但是案例和研究表明，二手资料的确认逐渐增多。PAS已经不是自己的孤岛。经济分析和统计技术被偶尔使用，尤其是RRV和NAO,但不是很频繁使用工具的发展一直持续到PAP的研究阶段。最近，如焦点团体和模型的建立设备已开始尝试，（见2000年朗斯

24、代尔关于NAO工具使用的详细说明和1998年瑞典国家审计署的模型建立的例子）定期和广泛的和外部专家交流正成为明显的趋势，最明显的又是RRV和NAO。（详细证据见1999年的波利特和2000年的朗斯代尔）。我们的访谈证实，这种趋势在五个最高审计机关都是存在的，只是程度不同。因此，绩效审计不再是一个“孤独的权威”，并频繁的借用外部的只是和技术。很多SAIS承认需要加强团队协作能力，虽然CDC和VTV由于规范倾向于使用单个审计员，不像另外三个SAIS。成为团队队员是一种让让外部专家可以加入审计过程的办法。例如，当NAO研究一项有一个公共权力机构买卖土地的项目时可以咨询专业土地评估师。所有SAIS现在

25、强调需要咨询相关审计方（虽然这种实践方法在这里非常精确）。这种认为审计人员是作为难以了解的游客得出他她的结论几乎未受审计员结论的影响的观念看起来有但几乎消失了。就NAO来说，这些调查的工作量可能确实是很大的，包括开始的研究的设计和方法的确定，和后期的详细的报告（ROBERTSPOLLITT,1994）。采用什么标准尽管很多SAIS现在正式开展“3E”经济性、效益性和效果性我们的分析报告表明如此实用的（成果）研究是相当罕见（其他研究资料，见SCHWARTZ，1999）。甚至二者之一的直接测量技术投入/产出或配置效率发生里只有一个少数的调查报告。在实践中，大多数一般地申请标准倾向于根本不是“3E”之一，而是一些“良好的管理实践”或“良好的管理”。明显地这也是澳大利亚审计长一个共同主题例如澳大利亚人审计长采取了发布一系列的“最佳实践”小册子给公共主体对于这个问题看FUNNELL，PALLOTT的文章。使用这样的标准不会是一个奇怪的事INTOSAI标准为PA提起过它，尽管只是有些令人困惑地经济性的一个条款经济管理实践与声音管理原则和管理政策一致。INTOSAI,1992,P19