Forvaltningsrevision i kommunerne

Thomas Trøster

Student thesis: Master thesis

Abstract

This paper describes the performance audit practice that has evolved since performance auditing was made a mandatory part of municipal auditing in Denmark. It describes the methods used, the purposes stated, the subjects of the performance audits, the level of information given in the reporting and it identifies the audit criteria most frequently used. It also examines whether the implementation of performance auditing has achieved the purposes, that were intended with its implementation and whether the practice that has evolved adheres to the general requirements of performance auditing. The analysis of municipal performance auditing in Denmark is based on a theoretical and empirical discussion of the term performance auditing, from these discussions a number of hypotheses for the further analysis is then developed. The practice of municipal performance auditing has been analyzed by reading and classifying a large number of reports by the municipal auditors. This analysis has revealed that information about the municipal performance auditing is scarce and that the information in many cases has been insufficient, as a basis for evaluating the extent and quality of the performance audit in question. The analysis furthermore indicates that the quality and extent of the performance auditing performed by the municipal auditors is low. In some cases it is doubtful whether the performance audits meet the general criterias of performance auditing. As the municipal audit market in Denmark is 100 percent privatized, this research can also be read as an indicator of the relationship between privatization and performance auditing. This paper shows that it is doubtful whether the municipal performance audit practice has improved value for money in the municipalities, and indicates that privatization of municipal auditing does not lead to a high quality or a high extent of performance auditing.

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
LanguageDanish
Publication date2012
Number of pages73