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Performance Auditing and Performance Budgeting

David Shand

Palgrave Macmillan UK eBooks
DOI: 10.1057/9781137001528_6 (Social Sciences)
License: not stated (all rights reserved)

Abstract: Performance auditing is now a well-established part of the work of national audit institutions in many OECD and other countries. As such it is part of the overall approach to performance management in the public sector of those countries. Its relationship to performance budgeting, as is discussed below, varies between countries, based on the scope and nature of the both the performance auditing function and performance budgeting. In some cases the link between performance auditing and performance budgeting is clear; in others it is less clear. These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

Published on 01 Jan. 2007