PERFORMANCE MEASUREMENT IN PUBLIC AUDITING AND CHALLENGES FOR SUPREME AUDIT INSTITUTIONS (SAIs).
Résumé
Performance measurement has gained more recognition over the last three decades and presents an increasing importance in the public sector for both academicians and practitioners. However, in the academic literature there is an endless discussion and concern relating to the establishment and use of appropriate indicators (KPIs), their interpretation as well as the challenges and the paradoxes of the performance measurement. Despite their initial reluctance, Supreme Audit Institutions (SAIs) are increasingly realizing the importance of measuring their performance too. The new tool (new SAI PMF) developed by the International Organization of SAIs (INTOSAI) is the result of a common effort to create a performance measurement framework applicable to all SAIs regardless of their differences. Until recently, this evaluation was made either by using tools used to evaluate the systems for managing a country's public finances (such as PEFA, CFAA, etc.) or by capability or maturity models that have been developed by the actual SAIs, some of which are presented briefly in this paper. The study concludes that performance measurement via indicators will always be a controversial issue, so it should be used only as a tool that can help decision-makers and not as an end itself.