Measuring the impact of value-for-money audits : a model for a surveying audited managers
By: MORIN, Danielle
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ArticlePublisher: Toronto : IPAC, Summer 2004Canadian Public Administration : the journal of the Institute of Public Administration of Canada 47, 2, p. 141-164Abstract: The practice of value-for-money legislative audits was conceived to improve the management of public programs by making them more economical, more effective, and more efficient. To what extent have auditors general achieved this objective in the past twenty-five years since the inception of the value-for-money audit (VFMA)? The literature on VFMA has been silent on its actual impact on public administrations. This article examines the impact VFMAs have had on the management of organizations in the government of Quebec based on a new survey model of inquiry. Of the variables measured were the value VFMAs bring to the organizations audited; the relevance of the recommendations formulated by the auditors; the deterrent of potential audits on public-sector managers; the changes that occurred in the audited organizations management practices and in its relations with its stakeholders; the ways in which the auditors report has been useful to the auditees; the concrete actions taken following VFMAs; and, finally, the organizational and personal consequences of the audits
The practice of value-for-money legislative audits was conceived to improve the management of public programs by making them more economical, more effective, and more efficient. To what extent have auditors general achieved this objective in the past twenty-five years since the inception of the value-for-money audit (VFMA)? The literature on VFMA has been silent on its actual impact on public administrations. This article examines the impact VFMAs have had on the management of organizations in the government of Quebec based on a new survey model of inquiry. Of the variables measured were the value VFMAs bring to the organizations audited; the relevance of the recommendations formulated by the auditors; the deterrent of potential audits on public-sector managers; the changes that occurred in the audited organizations management practices and in its relations with its stakeholders; the ways in which the auditors report has been useful to the auditees; the concrete actions taken following VFMAs; and, finally, the organizational and personal consequences of the audits
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