Public Sector Performance Auditing

摘要

Public sector all over the world is now facing the challenge of demonstrating better performance in managing budgetary resources. Performance auditing seeks to answer how effective budget funding to spend on public sector entities. This paper considers performance auditing as part of the government audit. The paper acquaints the reader with practice auditing in the public sector. Research materials for this paper came from various public sector organizations which audited by Supreme Audit Bodies. In the paper the scheme of performance audit in a public sector organisations are presented. Problem situations, order of reflection and the control of operations in practice of performance audit are considered. The method of performance audit coordinated to system of key performance indicators of public sector is offered.