Title Advancing a holistic framework for classifying SAI performance audit impact factors: integrated scientific assumptions /
Authors Šalienė, Asta
DOI 10.15388/batp.2024.03
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Is Part of Buhalterinės apskaitos teorija ir praktika.. Vilnius : Vilniaus universiteto leidykla. 2024, t. 29, str. nr. 3, p. [1-26].. eISSN 1822-8682
Keywords [eng] SAI audit ; performance audit ; impact of performanceaudit ; impact factors of performance audit
Abstract [eng] The article raises the problem of the need to reconceptualize the framework of the impact factors of the performance audit performed by Supreme Audit Institutions (SAI). The research aims to identify performance audit impact factors and propose an expanded, comprehensive framework. To implement the aim, the integrative method of scientific literature analysis is employed. Throughout the study, a systematic exploration of scientific literature is conducted to identify and organize hypothetical and previously researched impact factors discussed by scholars. The identified factors are aggregated according to their characteristics, meaning, or nature, and are divided into ten pillars: accountability, context, legitimacy, political overtones, quality of the performance audit, social relations, stakeholders, logic of public administration, the multifunctional activity of performance audit, and the individual. The broader framework of performance audit impact factors created will be beneficial for further research into managing these factors, enhancing evaluation opportunities, enabling performance auditors to mitigate associated risks, and capitalizing on the positive properties of these factors.
Published Vilnius : Vilniaus universiteto leidykla
Type Journal article
Language English
Publication date 2024
CC license CC license description