audit

John Kamensky

OMB Updates Performance.gov.  OMB posted third quarter performance progress updates for cross-agency and agency-specific priority goals on performance.gov.  In an accompanying blog post, OMB director Shawn Donovan highlights some specific accomplishments.

Increasingly, Supreme Audit Institutions in most countries (e.g., the US Government Accountability Office, the UK’s National Audit Office) are allocating a greater share of their resources in order to conduct Performance Audits of government entities. Yet serious academic work examining the methodological foundations of Performance Auditing is conspicuous by its absence in the extant literature on Performance Auditing. In what follows, I will argue that it is time to rethink the Performance Audit Methodology and offer a possible way forward.