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Pick and Roll: Expanded roles for a state auditor.

Authors :
Sher‐Hadar, Neta
Source :
Financial Accountability & Management; Aug2020, Vol. 36 Issue 3, p229-243, 15p, 1 Diagram
Publication Year :
2020

Abstract

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. [ABSTRACT FROM AUTHOR]

Subjects

Subjects :
AUDITORS
POLICY analysis
AUDITING

Details

Language :
English
ISSN :
02674424
Volume :
36
Issue :
3
Database :
Complementary Index
Journal :
Financial Accountability & Management
Publication Type :
Academic Journal
Accession number :
144668766
Full Text :
https://doi.org/10.1111/faam.12218