Journal Articles

Balancing Independence and Responsiveness: A Practitioner Perspective on the Relationships Shaping Performance Audit

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This article examines the relationships of the National Audit Office (NAO) — the state audit institution (SAI) of the United Kingdom — with a range of third parties that shape the performance audit work the NAO undertakes.
In particular, it considers from a practitioner perspective how the NAO has sought to balance its independence with the desire to be responsive to the expectations of others. It concludes that, while independence remains crucial to the credibility of the value for money auditor, examining the connections made by the NAO in its value for money work also helps to explain the hybrid discipline that performance auditing has become in recent years.

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Detail Information

Series Title

Evaluation

Call Number

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Publisher

California : Sage Publishing., 2008

Collation

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Language

English

ISBN/ISSN

1356-3890

Classification

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Content Type

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Media Type

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Carrier Type

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Edition

Vol. 14, No. 2, March 2008. Page 227-248

Subject(s)

responsiveness
independence
performance audit
value for money
relationships
Balancing Independence and Responsiveness

Specific Detail Info

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Statement of Responsibility

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