Efficiency, economy and effectiveness—but what about ethics? : Supreme audit institutions at a critical juncture
(2018) In Public Money & Management 38(2). p.105-110- Abstract
- Ethics is increasingly recognized as one of several important dimensions of performance. Yet, performance audit, or value-for-money audit, as conducted by supreme audit institutions (SAIs), does not typically include this dimension. Instead, the focus is on the classical ‘three Es’ (efficiency, economy and effectiveness). The reluctance to address issues of ethical misconduct has taken the audit practice of SAIs to a critical juncture, where the legitimacy of these audits ultimately is at stake. This paper explains why SAIs need to add a fourth ‘E’— ethical audit. Possible implications are discussed.
- Abstract (Swedish)
- Ethics is increasingly recognized as one of several important dimensions of performance. Yet, performance audit, or value-for-money audit, as conducted by supreme audit institutions (SAIs), does not typically include this dimension. Instead, the focus is on the classical ‘three Es’ (efficiency, economy and effectiveness). The reluctance to address issues of ethical misconduct has taken the audit practice of SAIs to a critical juncture, where the legitimacy of these audits ultimately is at stake. This paper explains why SAIs need to add a fourth ‘E’— ethical audit. Possible implications are discussed.
Please use this url to cite or link to this publication:
https://lup.lub.lu.se/record/c6adfdbb-70b0-4d35-8d90-ef978a3618b7
- author
- Bringselius, Louise LU
- organization
- alternative title
- Effektivitet, hushållning och måluppfyllelse -men vad med etik? : Riksrevision vid ett kritiskt vägskäl
- publishing date
- 2018-01-16
- type
- Contribution to journal
- publication status
- published
- subject
- keywords
- ethical audit, INTOSAI, performance audit, supreme audit institutions, value-for-money audit
- in
- Public Money & Management
- volume
- 38
- issue
- 2
- pages
- 6 pages
- publisher
- Taylor & Francis
- external identifiers
-
- scopus:85041307969
- ISSN
- 0954-0962
- DOI
- 10.1080/09540962.2018.1407137
- language
- English
- LU publication?
- yes
- id
- c6adfdbb-70b0-4d35-8d90-ef978a3618b7
- date added to LUP
- 2018-01-21 10:07:47
- date last changed
- 2022-04-25 05:06:55
@article{c6adfdbb-70b0-4d35-8d90-ef978a3618b7, abstract = {{Ethics is increasingly recognized as one of several important dimensions of performance. Yet, performance audit, or value-for-money audit, as conducted by supreme audit institutions (SAIs), does not typically include this dimension. Instead, the focus is on the classical ‘three Es’ (efficiency, economy and effectiveness). The reluctance to address issues of ethical misconduct has taken the audit practice of SAIs to a critical juncture, where the legitimacy of these audits ultimately is at stake. This paper explains why SAIs need to add a fourth ‘E’— ethical audit. Possible implications are discussed.}}, author = {{Bringselius, Louise}}, issn = {{0954-0962}}, keywords = {{ethical audit; INTOSAI; performance audit; supreme audit institutions; value-for-money audit}}, language = {{eng}}, month = {{01}}, number = {{2}}, pages = {{105--110}}, publisher = {{Taylor & Francis}}, series = {{Public Money & Management}}, title = {{Efficiency, economy and effectiveness—but what about ethics? : Supreme audit institutions at a critical juncture}}, url = {{http://dx.doi.org/10.1080/09540962.2018.1407137}}, doi = {{10.1080/09540962.2018.1407137}}, volume = {{38}}, year = {{2018}}, }