Service Delivery
The Audit Dimension
Bibliographic Data
| ID | 11959694 |
|---|---|
| Authors | June Pallot (University of Canterbury, corresponding author) |
| Year | 1999 |
| Volume | 58 |
| Issue | 3 |
| Pages | 43-49 |
| Publication date | 1999-09-01 |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Australian Journal of Public Administration (JOURNAL) |
| Journal identifiers | ISSN: 0313-6647 • E-ISSN: 1467-8500 |
| Publisher | Wiley (PUBLISHER • GB) |
| DOI | 10.1111/1467-8500.00104 |
| OpenAlex | W2006175835 |
| Language | EN |
| Citations received | 3 |
Reporting of performance information on public sector services has increased substantially in recent years. The audit of such information, however, is still relatively uncommon. In 1989 the Audit Office in New Zealand was confronted with a legislative requirement to audit Statements of Service Performance (SSPs). This paper backgrounds New Zealand’s shift in emphasis from program effectiveness audits to the audit of non‐financial performance information, describes the development of audit methodology in this area and identifies lessons learned
Audit · Audit evidence · Audit plan · Business · Computer security · Dimension (graph theory · Economics · Information security audit · Information technology audit · Internal audit · Joint audit · Legislature · Performance audit · Political science · Public sector · Security service · Service (business · Service delivery framework · Accounting and Organizational Management · Computer Science · Evaluation and Performance Assessment · Public Policy and Administration Research · Accounting · Marketing
| Citations per year | 0.14 |
|---|---|
| Citation span | 2004 - 2019 (16) |
| Highly cited | No |