Demonstrating the operational impact of performance audits

Principles, practice and a framework for action

Bibliographic Data

ID20201122
AuthorsKris Iyer (0009-0009-5733-2501, Torrens Business School, Torrens University Australia), Rajan Sreedharan (0009-0005-8355-9030, Sri Balaji University, Pune)
Year2026
Pages1-26
Publication date2026-04-14
Peer ReviewedYes
Open AccessNo
TypeARTICLE
VenueJournal of Public Budgeting Accounting & Financial Management (JOURNAL)
Journal identifiersISSN: 1096-3367 • E-ISSN: 1945-1814
PublisherEmerald (PUBLISHER)
DOI10.1108/jpbafm-08-2025-0236
OpenAlexW7154022718
LanguageEN
References cited44

Purpose This study advances the audit impact literature by developing guiding principles and a conceptual framework designed for measuring and reporting performance audit impact on operational improvement. The study integrates theoretical frameworks and international practice to address the gap in how audit agencies can measure and demonstrate their value in terms of operational outcomes. Design/methodology/approach The study synthesises widely used theoretical frameworks and maps their application to seven public audit agencies. Using case comparisons, the study identifies alignments, gaps and emerging lessons. These insights are translated into guiding principles that underpin the proposed conceptual framework. Findings Current practice exhibits strengths such as multi-perspective reporting and recommendation tracking, but also weaknesses including attribution difficulties, under-measurement of societal outcomes and reliance on readily available metrics. The proposed framework addresses these limitations by emphasising measuring what matters, supporting attribution, engaging stakeholders, linking findings to verified change, tailoring to context and transparent communication. Research limitations/implications The analysis is restricted to Anglophone jurisdictions and relies on secondary self-reported information from the agencies. Practical implications The study offers audit agencies a structured tool to diagnose gaps in their impact reporting. By selectively adopting framework components that fit their mandate, resources and audiences, agencies can articulate their value narrative more systematically and better communicate operational outcome improvements. Originality/value Whereas prior studies have examined frameworks or agency practices in isolation, this research synthesises these to produce actionable operational guidance. The framework provides a structured basis for analysing and communicating the operational impact of performance audits

Audit · Conceptual framework · Performance measurement · Strengths and weaknesses · Accounting and Organizational Management · Auditing, Earnings Management, Governance · Public Policy and Administration Research

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