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Pick and Roll: Expanded roles for a state auditor
Author(s) -
SherHadar Neta
Publication year - 2020
Publication title -
financial accountability and management
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.661
H-Index - 44
eISSN - 1468-0408
pISSN - 0267-4424
DOI - 10.1111/faam.12218
Subject(s) - audit , typology , performance audit , accounting , scope (computer science) , business , democracy , joint audit , state (computer science) , audit plan , internal audit , public relations , political science , sociology , computer science , law , algorithm , politics , anthropology , programming language
This paper proposes a theoretical typology for categorizing the multiple roles played by public auditing today, containing four audit modes: classic administrative audit, policy analysis audit, values‐based audit, and public agenda audit. While some specific aspects of these functions have been studied in other contexts, to the best of my knowledge they have not yet been examined and articulated as a whole. Using examples from Israel, this paper seeks to bridge this gap in the literature by presenting this evolution, offering a theoretical framework for identifying and discussing its new scope, and their implications both for the future of the state audit and for democracy.