Advancing a Holistic Framework for Classifying SAI Performance Audit Impact Factors: Integrated Scientific Assumptions
Articles
Asta Šaliene
Vilnius University, Lithuania
https://orcid.org/0000-0002-1353-3709
Published 2024-05-29
https://doi.org/10.15388/batp.2024.03
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Keywords

SAI audit
performance audit
impact of performance audit
impact factors of performance audit

How to Cite

Šaliene, A. (2024) “Advancing a Holistic Framework for Classifying SAI Performance Audit Impact Factors: Integrated Scientific Assumptions”, Buhalterinės apskaitos teorija ir praktika, 29, pp. 1–26. doi:10.15388/batp.2024.03.

Abstract

The article raises the problem of the need to reconceptualize the framework of the impact factors of the performance audit performed by Supreme Audit Institutions (SAI). The research aims to identify performance audit impact factors and propose an expanded, comprehensive framework. To implement the aim, the integrative method of scientific literature analysis is employed. Throughout the study, a systematic exploration of scientific literature is conducted to identify and organize hypothetical and previously researched impact factors discussed by scholars. The identified factors are aggregated according to their characteristics, meaning, or nature, and are divided into ten pillars: accountability, context, legitimacy, political overtones, quality of the performance audit, social relations, stakeholders, logic of public administration, the multifunctional activity of performance audit, and the individual. The broader framework of performance audit impact factors created will be beneficial for further research into managing these factors, enhancing evaluation opportunities, enabling performance auditors to mitigate associated risks, and capitalizing on the positive properties of these factors.

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