...Carolyn J. Cordery; Tarek Rana Purpose This study asks which Performance Audit (PA) practices Supreme Audit Institutions (SAIs) prioritize to address cybersecurity risks and how these contribute to public sector cyber-resilience. Design/methodology/approach Drawing on semi-structured...

...Mouna Hazgui; Peter Triantafillou; Signe Elmer Christensen Purpose The increasing uptake of performance auditing (PA), which entails both the facilitation and the control of government policies, has seriously challenged state auditors' claims that they are apolitical. This article aims...

...Lee D. Parker; Kerry Jacobs†; Jana Schmitz Purpose In the context of global new public management reform trends and the associated phenomenon of performance auditing (PA), the purpose of this paper is to explore the rise of performance audit in Australia and examines its focus across audit...

...Danielle Morin Purpose – This paper seeks to investigate the work performed by French Cour des comptes magistrates as part of performance audits. The research objective is to understand who the magistrates are, what they do, how they do what they do, how they perceive their role, what...