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1、此文档是毕业设计外文翻译成品（ 含英文原文+中文翻译），无需调整复杂的格式！下载之后直接可用，方便快捷！本文价格不贵,也就几十块钱！一辈子也就一次的事！外文标题：Developing performance audit in Spanish local government: an empirical study of a way forward外文作者：Carolina Pontones Rosa, Rosario Prez Morote and Malcolm J. Prowle文献出处: Public Money & Management 34(3) May 2018 (如觉得年份太老，
2、可改为近2年，毕竟很多毕业生都这样做)英文4031单词，26698字符(字符就是印刷符)，中文6291汉字。（如果字数多了，可自行删减，大多数学校都是要求选取外文的一部分内容进行翻译的。）Developing performance audit in Spanish local government: an empirical study of a way forwardAbstract:Like many developed countries, public services in Spain are facing a prolonged period of financial auste
3、rity. Consequently, most parts of the Spanish public sector have to give consideration to various aspects of public services, including the means for improving existing performance. Performance audit is seen as a key means for improving performance in Spanish local government but the approach is not
4、 as well developed as in many other countries. This paper is an empirically- based study of the current situation regarding performance audit in the Spanish local government sector and provides pointers as to how this approach might be strengthened.Keywords: Local government; performance audit; Spai
5、n; survey. Unlike many other countries in the developed world, performance audit in the Spanish public sector has not advanced very quickly, and the progress which has been made has happened in a disjointed manner. Moreover, the current financial situation in the Spanish public sector suggests that
6、while performance audit could be a key tool for improving public sector performance, there is a paucity of research on this issue.This paper describes recent empirical research concerning the development of performance audit in Spanish local government. The authors discuss some of the key issues inv
7、olved in the extension of performance audit in Spanish local government and make recommendations for its improvement. The main questions addressed are:What is the current position regarding the development and application of performance audit in Spanish local government?Is there sufficient auditing
8、in Spanish local government concerning performance improvement and accountability?What support is there for possible changes to Spanish audit regulations?What is needed to develop and apply effective performance audit in Spanish local government?The nature of performance auditFor the purposes of thi
9、s research, the literature was considered under three themes: The relevance of performance audit in the public sectorThe term new public management(NPM) describes public sector reforms carried out in late 20th century in many countries (OFlynn, 2007). One aspect of NPM (Azuma, 2005) has been a focus
10、 on improved performance, and Holmes (1992) described a recurring theme of public sector reform involving both improving performance and enhancing accountability. Some authors argue that the implementation of performance measures has often been the critical link that impacts the success or failure o
11、f government programmes (Long and Franklin, 2004).Performance audit has emerged within this trend as a by-product of public sector reform which concentrated on output-focused public administration. Performance audit has been described as central to the reinvention of government (Power, 1994, p. 16).
12、International developments in performance audit Performance audit has an international relevance. The commencement of performance audit has been traced as far back as the 1960s (Pollitt and Summa, 1999), but some authors maintain that performance audit as distinct practice dates mainly from the late
13、 1970s. International reviews and comparisons of performance audit have been a matter of interest for many years, including the works of Glynn (1985) and Pollitt (2003). Most research studies were from Canada, the UK and Australia. The UK is a good example of the implementation of performance audit
14、in local government; this is described in reports and studies published by the Audit Commission (2009a, 2009b), the LGA (2010), and individual researchers like Lapsley and Pong (2000) and Boyne et al. (2002), among others.Key aspects of performance auditThere are several aspects of performance audit
15、 which need consideration. First, performance audit may be undertaken by different types of auditor; the two main classifications being internal auditors and external auditors. The Chartered Institute of Internal Auditors (CIIA) defines internal audit as:Internal auditing is an independent, objectiv
16、e assurance and consulting activity designed to add value and improve an organization s operations.In this definition there is a clear reference to performance audit in relation to adding value and improving operations. In relation to external audit, the International Organization of Supreme Audit Institutions Auditing Standards distinguishes basically two types of audit that a government auditor may perform regulari
