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AUDITING PERFORMANCE INDICATORS: THE ROLE OF THE AUDIT COMMISSION IN THE CITIZEN'S CHARTER INITIATIVE
Author(s) -
Bowerman Mary
Publication year - 1995
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/j.1468-0408.1995.tb00403.x
Subject(s) - charter , audit , commission , business , accounting , public administration , chief audit executive , political science , internal audit , joint audit , law , finance
The Citizen's Charter Initiative gave the Audit Commission an important role in designing and overseeing the audit of local authority performance indicators, as well as in publishing comparative information. This paper examines the way in which the Commission and local authority auditors have approached their new tasks and assesses the problems they may encounter as suggested by the literature on performance measurement. The findings indicate that the objectives for reporting performance have not been clearly defined and appear to be moving the public sector in the reverse direction from the private sector.