PROMOTING DEVELOPMENT PROGRAM EFFECTIVENESS: THE EXPECTED ROLE OF PUBLIC SECTOR AUDIT IN STATE FINANCE MANAGEMENT
DOI:
https://doi.org/10.28986/jtaken.v5i2.358Keywords:
Audit
development
effectiveness
public sector
Supreme Audit Institution
Abstract
Public sector audit has an important role in development by improving transparency and accountability of state finance management. It is observed, however, that many development programs do not meet their objectives. It indicates that the current public sector audit has not been adequate to promote development program effectiveness. The objective of this research is to confirm whether the current public sector audit approach is not adequate to promote development program effectiveness and what additional roles are expected to be fulfilled by public sector audit. This study is based on the Indonesian context and uses a qualitative methodology where 27 semi-structured interviews were conducted to Member of Parliament and officials of the Supreme Audit Institution (SAI) and government entities in Indonesia. The study shows that the existing public sector audit has not been adequate to promote development program effectiveness because it pays more attention to financial and compliance aspects of the development program. Moreover, it also focuses on a completed development program. Stakeholders expect that public sector audit also needs to provide the solution, provide preventive measures, create a good environment and produce useful information for decision making.References
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Flick, U. (2009). An introduction to qualitative research (4th ed.): SAGE Publications Ltd.
Funnell, W., Wade, M., & Jupe, R. (2016). Stakeholder perceptions of performance audit credibility. Accounting and Business Research, 46(6), 601-619.
Gustavson, M. (2015). Does good auditing generate quality of government? QoG Working Paper Series.
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Ijeoma, N. B., & Nwufo, C. I. (2015). Impediments of the audit function in the public sector: a critical analysis of the constraints of Auditor-General for the Federation of Nigeria. International Journal of Economics, Commerce and Management, 3(1).
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INTOSAI. (2013b). ISSAI 100— Fundamental principles of public sector auditing. Vienna: INTOSAI.
Ittonen, K. (2010). A theoretical examination of the role of auditing and the relevance of audit reports. Proceedings of the University of Vaasa.
Jesus, M. A. J., & Eirado, J. S. B. (2012). Relevance of accounting information to public sector accountability: a study of Brazilian federal public universities. Tekhne-Review of Applied Management Studies, 10(2), 87-98.
Kaya, L. G., & Coskun, A. (2017). Enhancing accountability for making cities resilient and role of Supreme Audit Institutions. Mehmet Akif Ersoy Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 9(19), 445-456.
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Lungeanu, E. (2015). Considerations regarding the external public audit of reimbursable funds. Procedia Economics and Finance, 20, 358–364.
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Mamidu, A. I., Balogun, A., & Abilogun, T. O. (2015). Supreme Audit Institutions and public financial accountability in Nigeria: matters arising. Journal of educational research in Natural and social sciences, 1(1).
Masood, A., & Afzal, M. (2016). Determinants of audit quality in Pakistan. Journal of Quality and Technology Management, 12(2), 25 – 49.
Masood, A., & Lodhi, R. N. (2015). Factors affecting the success of government audits: a case study of Pakistan. Universal Journal of Management, 3(2), 52-62.
Matendera, K. H. (2013). A survey of factors affecting public audit institutions performance- The Case of Kenya National Audit Office. Retrieved from http://erepository.uonbi.ac.ke/bitstream/handle/11295/59867/A%20Survey%20Of%20Factors%20Affecting%20Public%20Audit%20Institutions%20Performance%3A%20The%20Case%20Of%20Kenya%20National%20Audit%20Office?sequence=4&isAllowed=y
Meier, A., Boivin, M., & Meier, M. (2008). Theme-analysis: procedures and application for psychotherapy research. Qualitative Research in Psychology, 5(4), 289–310.
Nagy, S. (2012). The role of Supreme Audit Institutions in fight against the consequences of financial and economic crisis: a theoretical approach. Paper presented at the Crisis Aftermath: Economic policy changes in the EU and its Member States, Szeged, University of Szeged.
Nagy, S. (2015). Supreme audit institutions and new aspects for public value creation in complex adaptive systems. In E. Hetesi & Z.
Vas (Eds.), New Ideas in a Changing World of Business Management and Marketing: University of Szeged.
Ngulube, P. (2015). Qualitative data analysis and interpretation: systematic search for meaning. Noordywk: Mosala-MASEDI Publishers & Booksellers.
Nurhasanah. (2016). Effectiveness of internal control, internal audit, characteristics of the institution and corruption cases (an empirical study in the ministries / institution). Jurnal Tata Kelola & Akuntabilitas Keuangan Negara, 2(1), 27-48. doi: 10.28986/ jtaken.v2i1.35
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Otalor, J. I., & Eiya, O. (2013). Combating corruption in Nigeria: the role of the public sector auditor. Research Journal of Finance and Accounting, 4(4).
Prabowo, T. J. W., Leung, P., & Guthrie, J. (2017). Reforms in public sector accounting and budgeting in Indonesia (2003-2015): confusions in implementation. J. of Public Budgeting, Accounting & Financial Management, 29(1), 104-137.
Pramono, A. J. (2016). Analysis of influencing factors of the audit board of republic Indonesia’s roles and capabilities transformation. Jurnal Tata Kelola & Akuntabilitas Keuangan Negara, 2(2), 175 – 193. doi: 10.28986/ jtaken.v2i2.63
Raaum, R. B., & Morgan, S. L. (2009). Performance auditing: a measurement approach. New York: The Institute of Internal Auditor Research Foundation.
Ramírez, J. A. O., & Pérez, J. A. C. (2016). Impact of supreme audit institutions on the phenomenon of corruption: an international empirical analysis. Journal of Public Governance and Policy: Latin American Review, 2(3).
Raudla, R., Taro, K., Agu, C., & Douglas, J. W. (2015). The impact of performance audit on public sector organizations: the case of Estonia. Public Organization Review, 16(2), 217-233.
Reichborn-Kjennerud, K., Carrington, T., Gonzales, B., & Klarskov, K. (2015). Supreme audit institutions’ role in fighting corruption: a comparative study between SAIs with different institutional and public administrative structures and cultures. Paper presented at the IRSPM workshop Birmingham, Great Britain.
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Submitted
2019-09-30
Accepted
2019-11-27
Published
2019-12-26
How to Cite
Wibowo, A. (2019). PROMOTING DEVELOPMENT PROGRAM EFFECTIVENESS: THE EXPECTED ROLE OF PUBLIC SECTOR AUDIT IN STATE FINANCE MANAGEMENT. Jurnal Tata Kelola Dan Akuntabilitas Keuangan Negara, 5(2), 103–123. https://doi.org/10.28986/jtaken.v5i2.358
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