A response to Smith′s (1992) article in this issue of this journal. Discusses the role of performance auditing from a national audit perspective. Examines in particular the role of performance auditing in addressing issues of government policy; considers the role of statistical performance indicators in performance auditing; and provides examples of the ways in which performance auditing can lead to improved performance in government organizations.
Orford, R.J. (1992), "“Negative Political Feedback: An Examination of the Problem of Modelling Political Responses in Public Sector Effectiveness Auditing” – A Comment", Accounting, Auditing & Accountability Journal, Vol. 5 No. 1. https://doi.org/10.1108/09513579210008226
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