UK performance audit

Author: Luo Meifu
Publisher:
Publish Date: 2005-03-01
Features: This book consists of six parts: Overview of Performance Audit in the UK, Procedures, Techniques and Methods, Application of Computer Technology in Performance Audit, Cases, and Appendices. The first chapter, "Overview of Performance Audit in the UK," introduces the background and basis for performance audit in the UK, including the public audit system in the UK, the emergence and development of performance audit, its concepts and objectives, forms of implementation, and principles. The second chapter, "Procedures of Performance Audit in the UK," elaborates in detail on nine stages of the performance audit cycle as specified by the National Audit Office of the UK: determining audit projects, formulating audit plans, conducting on-site audits, drafting audit reports, exchanging opinions, publishing audit reports, submitting to Parliament, government responses, and follow-up inspections. The third chapter, "Techniques and Methods of Performance Audit in the UK," provides an in-depth introduction to commonly used quality control methods, investigation methods, problem analysis and brainstorming methods, and statistical analysis methods in performance audit (the application of computer technology in performance audit is also a significant technique in the UK's performance audit. Given its prominent role and importance, this book dedicates a separate chapter to it). The fourth chapter, "Application of Computer Technology in Performance Audit in the UK," introduces the basic principles of computer-assisted audit technology in the UK, data collection, analysis methods, and commonly used software in performance audit, information system security audit and information system management audit, as well as the National Audit Office of the UK's practice of applying computer technology to conduct performance audits of IT projects. The fifth chapter, "Cases of Performance Audit in the UK," selects six cases, including "Performance Audit of Government Procurement Expenditures by the National Audit Office of the UK," "Audit of the IT System of the Government Tax Department by the National Audit Office of the UK," "Performance Audit of Sino-UK Government Engineering Expenditures by the National Audit Office of the UK," "Performance Audit of Government Public Service Hotline's Public Service Provision by the National Audit Office of the UK," "Performance Audit of Road Maintenance by the Highway Authority by the National Audit Office of the UK," and "Application of Statistical Analysis Methods in Performance Audit by the National Audit Office of the UK." These cases reflect the content, steps, and methods of performance audit in the UK from different perspectives. Among them, Case 1 and Case 3 primarily illustrate the role of performance audit in summarizing and promoting advanced experience; Case 2 introduces relevant content of IT system audit; Case 4 mainly reflects the role of performance audit in promoting the improvement of public service efficiency; Case 5 primarily focuses on the "3Es" of the transportation department; Case 6 introduces the application of statistical analysis methods in performance audit. Cases 1, 2, and 3 are cross-departmental comprehensive audits, while Cases 2, 5, and 6 are audits targeting individual departments. Among them, Cases 2 and 6 are also examples of the application of specialized techniques and methods in performance audit. Each case introduces background information, audit objectives, audit content, audit findings, audit recommendations, and audit methods. Through these six cases, one can gain an initial understanding of the work status of the National Audit Office of the UK in performance audit, as well as the need to adopt different audit methods for different audit contents. The appendix includes an introduction to the political and economic system of the UK, the "UK Performance Audit Manual" issued by the National Audit Office of the UK in 2003, and the "Operational Guide for Investigation Methods."