Is Auditing Worth the Effort? The Impact of Internal Auditing on Local Fiscal Outcomes

IF 2.2 3区管理学 Q2 PUBLIC ADMINISTRATION

Public Performance & Management Review Pub Date : 2022-08-13 DOI:10.1080/15309576.2022.2108469

D. Vashdi, Anna Uster, E. Vigoda-Gadot, M. Mizrahi

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引用次数: 3

Abstract

Abstract Internal auditing systems are aimed to provide independent and objective assessments regarding decisions, processes, and procedures and to identify barriers to organizational effectiveness. While research has shown that such systems indeed achieve their goals, it is unclear whether such effective auditing systems and also efficient. The current study aimed to deal with this gap and investigated the contribution of effective internal auditing to local governments' fiscal outcomes and the factors that exacerbate or attenuate this relationship. We empirically tested our model in the Israeli local government setting using multi-source data from 644 employees, 277 managers, and 68 auditors in 68 local authorities. Our results generally support a relationship between several indicators of the effectiveness of internal audits and the local fiscal outcomes of the authorities as measured by self-income and collection efficiency ratios. Moreover, the extent to which the local authority's employees regarded their workplace as open to change and as suffering from organizational politics moderated this relationship. Theoretical and policy-related contributions are discussed.

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审计值得努力吗？内部审计对地方财政成果的影响

摘要内部审计系统旨在对决策、过程和程序进行独立客观的评估，并确定组织有效性的障碍。虽然研究表明，这种制度确实实现了其目标，但尚不清楚这种有效的审计制度是否也有效。目前的研究旨在解决这一差距，并调查了有效的内部审计对地方政府财政成果的贡献，以及加剧或削弱这种关系的因素。我们在以色列地方政府环境中使用来自68个地方当局的644名员工、277名经理和68名审计员的多源数据对我们的模型进行了实证测试。我们的结果通常支持内部审计有效性的几个指标与当局的地方财政结果之间的关系，这些指标是通过自我收入和收款效率比率来衡量的。此外，地方当局的员工在多大程度上认为他们的工作场所对变革持开放态度，并受到组织政治的影响，这缓和了这种关系。讨论了理论和政策方面的贡献。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Public Performance & Management Review PUBLIC ADMINISTRATION-

CiteScore

5.50

自引率

16.10%

发文量

期刊介绍： Public Performance & Management Review (PPMR) is a leading peer-reviewed academic journal that addresses a broad array of influential factors on the performance of public and nonprofit organizations. Its objectives are to: Advance theories on public governance, public management, and public performance; Facilitate the development of innovative techniques and to encourage a wider application of those already established; Stimulate research and critical thinking about the relationship between public and private management theories; Present integrated analyses of theories, concepts, strategies, and techniques dealing with performance, measurement, and related questions of organizational efficacy; and Provide a forum for practitioner-academic exchange. Continuing themes include, but are not limited to: managing for results, measuring and evaluating performance, designing accountability systems, improving budget strategies, managing human resources, building partnerships, facilitating citizen participation, applying new technologies, and improving public sector services and outcomes. Published since 1975, Public Performance & Management Review is a highly respected journal, receiving international ranking. Scholars and practitioners recognize it as a leading journal in the field of public administration.