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The current stage of the economic development and social sphere of Kazakhstan is characterized by the formulation of large-scale national socio-economic tasks. Their solution cannot be carried out without qualitative transformations and increasing the efficiency of the state, primarily in the management of the economy and public finances.In the context of qualitative transformations of the Kazakhstani economy, fundamental changes in the mechanisms of public administration, transformation of the socio-economic functions of power, the importance and the current system role of public audit and financial control and the development of scientifically substantiated reform of its institutional foundations are objectively increasing.The need to transform the public finance system became especially acute for Kazakhstan after it gained independence. The tasks of sustainable development of the national economy, inextricably linked with the need for targeted and effective use of public funds accumulated in the budget and extra-budgetary funds, came to the fore. In the context of the development of a democratic, social, legal state, the efficiency of financial resource management is a measure of the authorities responsibility to society. This effective system of public finances should ensure transparency and efficiency of public administration. Public audit plays a role in solving these problems.

This study is necessitated by a detailed analysis of the types of audit, in particular, the performance audit of the quasi-public sector. The purpose of this study was to investigate one of the most effective mechanisms of state financial control – performance audit. The main research methods included the method of system analysis, the method of analysis and synthesis, and the method of the system approach. It was pointed out that the performance audit constitutes a detailed audit of the activities of persons who manage the received public funds, aimed at determining the effectiveness of the use of budget funds as an indicator of their competence in performing the functions assigned to them and the tasks set. The main difference between a performance audit and any control activity is that it should not end with the conventional preparation of a report on its results. The obvious vulnerabilities of the performance audit were also identified with the currently available legislative and methodological framework, and its concepts were presented in accordance with the audit standards adopted by the International Organization of Supreme Audit Institutions. As a result, the study proved the relevance of the concept of performance audit, but it requires systematic preparation of the legislative, regulatory, and methodological framework, taking into account the specific features of the country's development.

Performance audits help to evaluate the performance of the audited public sector entities and, if the recommendations are implemented, contribute to their improvement. In light of the fact that the public sector is primarily concerned with the creation of value for society and for consumers of public services, it is essential that the impact of performance audits is determined with a specific focus on the creation of public value. Although the theory that Supreme Audit Institutions contribute to the creation of public value through their performance audit reports is beginning to emerge in the academic community, no criteria have yet been proposed to determine the impact of performance audits on the creation of public value. The objective of the study is to propose a framework for evaluating the creation of public value that is grounded in empirical evidence and incorporates a range of criteria for measuring the impact of performance audits on public value. In order to ascertain whether the objectives set out in the recommendations contained in the performance audit reports could be linked to the elements of a public value creation evaluation framework identified in the academic literature, a content analysis of the recommendations in the performance audit reports was conducted. A comprehensive analysis was conducted of all 114 reports published by the Lithuanian Supreme Audit Institution over the period from 2015 to 2022. The content analysis identified the segments of the content of the recommendations of the performance audit reports that are linked to the creation of public value. The aforementioned segments have been assigned detailed codes, which have been aggregated into a coding system. They provide a framework for the evaluation of public value creation, encompassing the four key directions of public value creation: consumers and society; strategy; governance; and supply chain. The criteria identified in each direction serve to reveal the impact of the objectives set out in the recommendations included in the performance audit reports on the creation of public value. Evaluating the impact of performance audit in terms of public value creation is important for managers, policy makers and other decision makers in audited public entities. The proposed framework for evaluating public value creation would help to measure this impact.

Purpose – Public sector auditing research has changed rapidly over the past four decades. This paper aims to reveal how the field has developed and identify avenues for future research. Design/methodology/approach – The authors used a structured literature review following Massaroet al. The sample comprises papers on public sector auditing published in accounting and public sector management journals between 1991 and 2020. Findings – The present analysis highlights that academic research interest in public sector auditing has grown and become more diverse. The authors argue this may reflect a transformation of the public sector in recent decades, owing to the developing institutional logics of public sector reforms, from traditional public administration to new public management and now new public governance. Originality value – This paper offers a comprehensive review of the public sector auditing literature, discussing different perspectives over time. It also outlines the various public sector reforms introduced over the period of the study. In reviewing the existing literature, the authors highlight the themes for future research and policy settings.

This volume provides an analytical framework and operational approaches needed for the implementation of results-based accountability. The volume makes a major contribution to the literature on public management and evaluation. Major subject areas covered in this book include: performance based accountability, e-government, legal and institutional framework to hold government to account; fighting corruption; external accountability and the role of supreme audit institutions on detecting fraud and corruption.

PurposeIn the context of global new public management reform trends and the associated phenomenon of performance auditing (PA), the purpose of this paper is to explore the rise of performance audit in Australia and examines its focus across audit jurisdictions and the role key stakeholders play in driving its practice.Design/methodology/approachThe study adopts a multi-jurisdictional analysis of PA in Australia to explore its scale and focus, drawing on the theoretical tools of Goffman. Documentary analysis and interview methods are employed.FindingsPerformance audit growth has continued but not always consistently over time and across audit jurisdictions. Despite auditor discourse concerning backstage performance audit intentions being strongly focussed on evaluating programme outcomes, published front stage reports retain a strong control focus. While this appears to reflect Auditors-General (AGs) reluctance to critique government policy, nonetheless there are signs of direct and indirectly recursive relationships emerging between AGs and parliamentarians, the media and the public.Research limitations/implicationsPA merits renewed researcher attention as it is now an established process but with ongoing variability in focus and stakeholder influence.Social implicationsAs an audit technology now well-embedded in the public sector accountability setting, it offers potential insights into matters of local, state and national importance for parliament and the public, but exhibits variable underlying drivers, agendas and styles of presentation that have the capacity to enhance or detract from the public interest.Originality/valuePerformance audit emerges as a complex practice deployed as a mask by auditors in managing their relationship with key stakeholders.

Purpose The COVID-19 pandemic has introduced new challenges for auditors to provide high-quality audits. These challenges pose interesting questions about the ability of auditors to obtain audit evidence and ensure appropriate conclusions. In response to these questions, this paper aims to examine how self-efficacy affects the auditors’ effort and performance during COVID-19 and how remote audit proficiency helps them respond to these challenges, as reflected in more effort and high-quality performance. Design/methodology/approach To test the hypotheses, this study used a quantitative approach in which 193 Saudi auditors were surveyed and partial least squares structural equation modeling was used to analyze the data. Findings The authors demonstrated that self-efficacy is positively associated with the perceived audit effort and performance during the COVID-19 crisis. The results also showed that remote audit proficiency plays a significant role during COVID-19 as it can help auditors exert more effort and perform audit activities effectively. This study also found that remote audit mediates the association between self-efficacy and both effort and performance during COVID-19. These results are also asserted under several robust analyses. Originality/value To the best of the authors’ knowledge, these findings provide the first evidence on the effect of COVID-19 on auditors and have implications for both theory and practice.

Purpose>The increasing uptake of performance auditing (PA), which entails both the facilitation and the control of government policies, has seriously challenged state auditors' claims that they are apolitical. This article aims to understand how supreme audit institutions (SAIs) operate to maintain and nurture the political neutrality and legitimacy of their PA.Design/methodology/approach>The authors draw on Suchman's typology on legitimacy (1995) to analyze the PA reports of two countries with a long history of both performance auditing and accusations of political interference, namely Canada and Denmark. Documentary analysis and interview methods are employed.Findings>This study shows how the two SAIs have been pursuing pragmatic, moral and cognitive legitimacy through the professionalization and standardization of both the form and the content of their PA reports. Engaging and maintaining the dialogue with the audited administration, triangulating recognized social science methods, and emphasizing the “public interest” basis of PA reflect some of the tools adopted to navigate the “grey zone” between objective, relevant and politically sensitive audits.Research limitations/implications>The paper's explorative approach limits the possibility for robust testing of the causal forces impinging on SAIs' choices of legitimation strategies. Nevertheless, variations between the Canadian and Danish SAIs in the strategic use of some legitimacy tools such as the media suggest a difference in the role of Public Accounts Committee in the two countries that can be investigated in future research.Originality/value>Much research exists questioning the political neutrality of PA, yet there has not been much discussion on how SAIs have been able to develop and preserve the prevalent legitimacy of their PA amid the criticism. More specifically, our research reveals the tendency of both the Canadian and Danish SAIs to strategically underline the “public interest” dimension of their performance audits in an attempt to increase both their legitimacy and political neutrality.