Law Enforcement Performance Auditing: A Proactive New Police Accountability Management Tool.

摘要

Purpose. This study examined the effectiveness of law enforcement performance auditing (LEPA) as a new police accountability tool.;Theoretical Framework. The theoretical framework regarding LEPA as it relates to public administration was based on democratic accountability and bureaucratic theory. It examined organization theory encompassing theories of public management, which included traditional public management theory. Additionally, it also explored accountability and performance theories, and organizational culture theory.;Methodology. This exploratory research study collected empirical data from audit practitioners in the law enforcement field. The primary method of obtaining data for analysis was an electronic survey. Interviews were also conducted. The researcher developed the Audit/Inspection Reliability and Disclosure Typology, which measured the level of transparency within an organization and auditor independence within an audit/inspection entity. The typology was used to determine an organization's placement in 1 of 4 categories: (a) open, (b) professional, (c) symbolic, or (d) closed.;Findings. Data showed that the LEPA concept was very effective. Administrative personnel were aware of all the new police accountability tools and applied them. Also, a large percentage of the audit entities were following auditing standards. Audit entities were reporting their findings without interference, but some participants commented that staff or administrators had approached them to alter audit findings. A concern was that many organizations were not holding their administrators accountable for implementing audit findings. Another was that approximately one third of the organizations did not report their audit findings to the public. Finally, an analysis of the Audit/Inspection Reliability and Disclosure Typology revealed that over 80% of the organizations were in the open category, and the remaining organizations were split between the professional and symbolic categories. There were no organizations in the closed category.;Conclusions and Recommendations. LEPA is a viable and effective tool for public safety/law enforcement administrators. Recommendations were made for administrator and management accountability, civilian oversight, relationships with the community, consent decrees, LEPA audit entity organizational structure, and organizational culture. The International Association of Chiefs of Police should endorse the LEPA concept, and additional academic research should be conducted. This includes future development of the Audit/Inspection Reliability and Disclosure Typology.