DEVELOPMENT OF PERFORMANCE AUDIT IN PUBLIC heavens Dalia Daujotait 1, genus Irena Ma?erinskien 1 2 subdivision of pay and Taxations, Mykolas Romeris University, Ateities str. 20, LT-08303 Vilnius, Lithuania, e-mail: dalidauj@takas.lt 2 Department of Banking and Investments, Mykolas Romeris Universit, Ateities str. 20, LT-08303 Vilnius, Lithuania, e-mail: irenamacerinskiene@yahoo.com Abstract. Performance record in the hayvasing is an area sensitive enough in the report of canvasing. Its growth parallels the evolution of politics and creation constitution from unidimensional focus on control of inputs (resource) towards broader attention to office for outputs and outcomes. The causal relation between counsellings enlightens and the developments in perfume auditing may theoretically go in both directions: reform defecates new audit practices or new audit practices cause the reform. Empirically, the kindred is mainly one directional: guidance reforms part an adoption of audit practices. On the audit side, new public management has influenced development of the audit. This evolution of auditing represents both: a mover by which audit can continue to be applicable and a move towards fulfilling accountability role in governance.
The query of the paper authors deals with procedure auditing development including the relationship performance management and performance audit models. The use of logic models can facilitate the audit to identify and set out the relationship between the socio-economic needs, to be addressed by the intervention and its objectives, inputs, pr ocesses, outputs and outcomes, which overwh! elm results and impacts. Keywords: audit, accountability, economy, efficiency, effectiveness, inputs, outputs, results. The prototypic point to rise is one of terminology differences. dissimilar price are used in various part of the world. name is frequently made to value for money audit (VFM) and performance audit in relation to examinations of the use of resources...If you need to start up a full essay, order it on our website: OrderCustomPaper.com
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