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1、2420汉字,1640单词,9300英文字符出处：Johnsen A, Meklin P, Oulasvirta L, et al. Performance auditing in local government: an exploratory study of perceived efficiency of municipal value for money auditing in Finland and NorwayJ. European accounting review, 2001，10(3): 583-599.外文翻译Performance auditing in local go
2、vernment: an exploratory study of perceived efficiencyof municipal value for money auditing in Finland and NorwayAuthor: Age Johnsen, Pentti Meklin , Jarmo VakkuriThere was an unambiguous, positive attitude to performance audit among the three Norwegian informants. Performance audit was not regarded
3、 as an unnecessary mandatory task, but some instrumental task with the purpose of improving the municipal management. In particular it was regarded as an important and efficient tool for control and reform of the public sect or. Performance auditing was regarded as a part of a double-loop learning p
4、rocess. The chief administrative officer of the county did, however, point to dysfunotions, which could reduce the chief administrative officer legitimacy. He, in this respect, specifically mentioned the possibility of the councirs political opposition taking certain parts of the audit report out of
5、 context and maximizing the political gain from this, in particular with the active use of media. He furthermore held it as undesirable that the auditors report due to a clause in the municipalact, should promptly be reported to the council control committee. By this clearance procedure he thought t
6、hat the principle of contradiction was breached This principle states that the part which is concerned, should have the ability to become acquainted with the content of the document before reporting in order that misconceptions and faults could be corrected.Our informants estimated that 15720% of th
7、e resources were used in perfonnance auditing, but that 40750% was desirable. Our finds are relatively similar to an earlier Norwegian study of desired and factual use of resources on performance auditing Schwanitz, 1997 She reported results indicating that in 1995 only 13% of the Norwegian municipa
8、l auditors9 resources were used in performance auditing. According to her survey the municipal auditors claimed that the desired level of performance auditing should constitute 30% of the total resources.The performa nee audit in tended functions the 3Es were only partly achieved The two chief admin
9、istrative officers thought the main reason for this could be poorly performed audits, mainly due to lack of competence among the auditors However, they both pointed out that there had been a noticeable improvement of the audits in later years. The informant from the municipal audit, on the other han
10、d, thought that if the resources had been adequate according to the audit tasks, the quality of the auditing would have been satisfactory The municipal audit had traditionally been inclined towards checking the books and had not had the necessary premises for knowing the risks inherent in the politi
11、cal system. To facilitate this challenge, the municipal audit had also recruited employees with backgrounds and education diverging from the traditional auditing discipline. This recruitment strategy, combined with the establishment of larger auditors through mergers between former single municipal
12、audit departments in order to strengthen the performance competence, seemed to have been an effective action for changing and enhancing the auditors9 competence The municipal chief administrative officer mentioned that his municipality had started co-operation with four neighboring municipalities on
13、 the establishment of a merged, district municipal auditor, precisely due to the task of improving the quality of the performance auditing. The chief administrative officer also described a performance audit project of nursing services, which was unsuccessful. The reason for this seemed to have been
14、 problems of method and that those conducting the project overplayed the conclusion relative to their finds.In so far as there were audit reports of good quality, these were, according to the two chief administrative officers, used actively. The county chief administrative officer had the strong imp
15、ression that the reports first of all were used by the management leadership and by the politicians. Lower in the organizational hierarchy there was little interest in the work of the municipal audit0匚 He mentioned that poor quality of the audit reports could be a possible reason for this lack of in
16、terest lower down in the organization. The municipal chief administrative officer, on the other hand, had a strong perception that the reports, where they were available, were used by the whole organization. However, he mentioned that there was a tendency for top management to be the most active user group The chief audit officer said the information which is revealed from performance auditing was meant for the decision-makers and the auditees. These were, ac
