Assessing the Effectiveness of Performance Auditing in Improving Public Sector Accountability and Service Delivery

Posted: Apr 09, 2023

• Callie Hayes
• Isaiah Ross
• Briana Powell

Abstract

Performance auditing has emerged as a critical mechanism for enhancing public sector governance, with governments worldwide investing substantial resources in audit institutions to improve accountability and service delivery outcomes. Despite this widespread adoption, the empirical evidence regarding the actual effectiveness of performance audits remains fragmented and often contradictory. Traditional approaches to evaluating audit effectiveness have typically relied on limited methodological frameworks that fail to capture the complex, multi-dimensional nature of how audits influence public sector performance. This research addresses this significant gap by introducing a novel, comprehensive assessment framework that moves beyond conventional evaluation methods to provide a more nuanced understanding of performance auditing's impact. The fundamental research questions guiding this investigation are threefold. First, to what extent do performance audits actually improve measurable outcomes in public sector accountability and service delivery across different institutional contexts? Second, what specific characteristics of audit processes, institutional environments, and implementation contexts most significantly influence audit effectiveness? Third, how do the indirect effects