Advanced

Efficiency, economy and effectiveness—but what about ethics? : Supreme audit institutions at a critical juncture

Bringselius, Louise LU (2018) In Public Money & Management 38(2). p.105-110
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.
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.
Please use this url to cite or link to this publication:
author
organization
alternative title
Effektivitet, hushållning och måluppfyllelse -men vad med etik? : Riksrevision vid ett kritiskt vägskäl
publishing date
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
language
English
LU publication?
yes
id
c6adfdbb-70b0-4d35-8d90-ef978a3618b7
date added to LUP
2018-01-21 10:07:47
date last changed
2018-05-29 10:26:18
@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},
  keyword      = {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/},
  volume       = {38},
  year         = {2018},
}