Text
Analisis kebijakan publik dalam pemeriksaan kinerja
One of issues in performance audit is what method to be used if auditor wants to gain understanding of policies underlying entity?s activities. This study aims to provide an understanding regarding pol icy cycle and i ts dev e l opment ; to des c r ibe the relationship between governance system, understanding of public policy and performance audit; and to develop framework and scope of public policy analysis in the performance audit. The study prepared by Tim Litbang BPK using literature study, enriched by discussions with speakers from Vrije Universiteit, as well as field trips to ARK and other government entities in Netherlands. Furthermore, the team developed initial information and analysed it using ISSAI 3000 perspective . Based on po l i cy development cycle, team has developed a framework for public policy analysis on performance audit. The study concluded t h a t i d ea l en t i t y ?s p er fo rma n c e evaluation would be to assess the policy b e f o r e a nd a f t e r t h e po l i c y implementation (ex-ante and ex-post). Ideally, performance audit over policy is held by entity other than the policy?s subject itself. BPK meets the criteria.
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| PSB lt.2 - Karya Akhir | 1 |
| Penerbit | : Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 2015 |
|---|---|
| Edisi | - |
| Subjek | Public policy Performance audit Ex post \' Ex ante |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | - |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |