Evaluating the Effectiveness of Performance Auditing in the Public Sector and Service Delivery Efficiency

Posted: Aug 09, 2023

• Sophia Reed
• Evan Hart
• Amelia Daniels

Abstract

The contemporary public sector faces increasing pressure to demonstrate efficiency, accountability, and value for money in service delivery. Performance auditing has emerged as a critical mechanism for ensuring these objectives are met, yet the effectiveness of such auditing practices remains inadequately understood through conventional evaluation frameworks. Traditional approaches to assessing audit effectiveness have predominantly relied on qualitative case studies, limited quantitative metrics, and subjective stakeholder perceptions, failing to capture the complex, multi-dimensional nature of how audit interventions influence organizational performance. This research addresses this gap by introducing a novel computational framework that leverages quantum-inspired optimization algorithms to model the intricate relationships between performance auditing activities and service delivery outcomes. The significance of this study lies in its departure from established methodologies in public administration research. Rather than treating audit effectiveness as a linear or binary outcome, we conceptualize it as a dynamic, multi-faceted phenomenon operating within complex adaptive systems. Our approach draws inspiration from quantum computing principles, particularly the concept of superposition and quantum annealing, to model the simultaneous existence of multiple audit impact pathways and their probabilistic interactions with organizational variables.