Performance auditing in governments

Mort Dittenhofer (Florida International University, Miami, Florida, USA)

ISSN: 0268-6902

Publication date: 1 November 2001

Abstract

Governments function differently from business organizations. Thus, performance or operational auditing becomes necessary to replace the measure of success evidenced by the latter through the measurement of profit. Governments are evaluated through performance auditing by measuring efficiency, economy, and effectiveness. Unique planning, specialized staffing, government oriented scope and government management reporting constitute the parameters of a performance auditing model appropriate for government officials and stakeholders.