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
