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Internal Audit as a Tool to Improve the Efficiency of Public Service

Author

Listed:
  • Marta Postula
  • Olga Irodenko
  • Przemyslaw Dubel

Abstract

Purpose: Efficiency and performance measurements in the public sector represent a problematic area considering the nature of public administration’s activities. The authors attempt to define the efficiency metrics for internal audit as exemplified by one of the European Union countries and its contribution in improving the performance of public entities and the efficiency of public spending. Design/Methodology/Approach: A mixed methodology combining the results of qualitative and quantitative research is used to empirically verify the hypotheses related to the research problem presented. Qualitative research is based on descriptive analysis, and the quantitative research will include the method of statistical information systemization, based on statistical source data analysis. Findings: Empirical research confirmed a positive impact of internal audit efficiency metrics on the completion of public service tasks at an operational level while no impact was recorded on the scale of completion for the areas at the strategic level of the Council of Ministers. Practical Implications: Managers in the public skateboard should decide to increase the performance budget and decide to link it to an internal audit. Originality/value: Internal audit should be more focused on examining the effectiveness of public administration and, to a lesser extent, only hardening the assessment of the decision-making process.

Suggested Citation

  • Marta Postula & Olga Irodenko & Przemyslaw Dubel, 2020. "Internal Audit as a Tool to Improve the Efficiency of Public Service," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 699-715.
    • Handle: RePEc:ers:journl:v:xxiii:y:2020:i:3:p:699-715
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    References listed on IDEAS

    as
    1. Simunic, Da, 1980. "The Pricing Of Audit Services - Theory And Evidence," Journal of Accounting Research, Wiley Blackwell, vol. 18(1), pages 161-190.
    2. Allen Schick, 2007. "Performance Budgeting and Accrual Budgeting: Decision rules or Analytic Tools?," OECD Journal on Budgeting, OECD Publishing, vol. 7(2), pages 109-138.
    3. Aaron Cohen & Gabriel Sayag, 2010. "The Effectiveness of Internal Auditing: An Empirical Examination of its Determinants in Israeli Organisations," Australian Accounting Review, CPA Australia, vol. 20(3), pages 296-307, September.
    4. Mr. Jack Diamond, 2002. "The Role of Internal Audit in Government Financial Management: An International Perspective," IMF Working Papers 2002/094, International Monetary Fund.
    5. Marika Arena & Kim Klarskov Jeppesen, 2016. "Practice Variation in Public Sector Internal Auditing: An Institutional Analysis," European Accounting Review, Taylor & Francis Journals, vol. 25(2), pages 319-345, June.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Tunde Olutokunbo, OBAFEMI & Olutunji OPADIJO, 2023. "Internal Audit and Operational Performance in Public Teaching Hospitals in Oyo State Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(4), pages 1446-1458, April.
    2. Esra Atabay & Engin Boztepe, 2020. "The Effect of Gender Mainstreaming on Income of Turkish Independent Audit Organizations within the Scope of Sustainable Development," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 111-127.

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    More about this item

    Keywords

    Internal audit; efficiency; priority tasks; performance budget.;
    All these keywords.

    JEL classification:

    • H41 - Public Economics - - Publicly Provided Goods - - - Public Goods
    • H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government
    • G30 - Financial Economics - - Corporate Finance and Governance - - - General

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