Résumés
Résumé
Cet article entend définir le concept de vérification dans le secteur public en fonction de son importance, des aspects institutionnels et de ses particularités dans l’environnement néerlandais. Les liens qu’entretient le domaine avec les notions de bonne gouvernance et de reddition de comptes et les perspectives d’avenir sont discutés. L’article décrit également l’essence de la vérification publique en tant qu’exécution des activités liées à la gestion de l’assurance dans le secteur public par des professionnels indépendants issus d’une grande variété de disciplines, d’environnements et de positions. Les audits financiers, de performance et de conformité constituent les principaux types d’activités de vérification. On considère comme l’objectif essentiel de la vérification publique, sa contribution à une amélioration de la gouvernance publique, en premier lieu par la défense et la promotion de la reddition de comptes.
Abstract
Against the background of the establishment of a new chair in public sector auditing in the Netherlands, this paper aims to define the concept of public sector auditing in consideration of its scope, institutional aspects and specificities in the Dutch context. Public sector auditing and its ties to notions of good public governance and accountability are also discussed, and future directions are explored. The paper describes the essence of public sector auditing as the execution of assurance-oriented activities in the public sector by independent professionals from a rich variety of disciplines, backgrounds and positions. Financial audits, performance audits and compliance audits are the main types of audit work. Contributing to good public governance, primarily through upholding and promoting accountability, is considered the essential purpose of public sector auditing.
Veuillez télécharger l’article en PDF pour le lire.
Télécharger
Parties annexes
Bibliographie
- Allison, G. T. Jr. (1983). « Public and Private Management: Are They Fundamentally Alike in All Unimportant Respects? », dans J. L. Perry et K. L. Kraemer (dir.), Public Management, Palo Alto, Mayfield, p. 72-92.
- Behn, R. D. (2001). Rethinking Democratic Accountability, Washington, D.C., Brookings Institution Press.
- Bemelmans-Videc, M. L. (2003). « Audit and Evaluation in the Collaborative State: The Role of Supreme Audit Institutions », dans A. Gray et autres (dir.), Collaboration in Public Services: The Challenge for Evaluation, New Brunswick, Transaction Publishers, p. 179-206.
- Bemelmans-Videc, M. L. (1993). Bekwamen in Besturen: Over Disciplines en Dilemma’s in de Bestuurlijke Oordeelsvorming, Inaugural lecture, Nijmegen, Universitair Publikatiebureau.
- Bemelmans-Videc, M. L. et H. J. M. Fenger (1999). « Harmonizing Competing Rationalities in Evaluating Governance », Knowledge, Technology & Policy, vol. 12, n° 2, p. 38-51.
- Bovens, M. A. P. (2006). Analysing and Assessing Public Accountability: A Conceptual Framework, European Governance Papers (EUROGOV) No. C-06-01.
- Bovens, M. A. P. (1998). The Quest for Responsibility: Accountability and Citizenship in Complex Organizations, Cambridge, Cambridge University Press.
- Bovens, M. A. P. et autres (2001). Openbaar Bestuur: Beleid, Organisatie en Politiek, 6e éd., Alphen aan den Rijn, Kluwer.
- Cooper, T. L. (1998). The Responsible Administrator: An Approach to Ethics for the Administrative Role, San Fransisco, Jossey-Bass.
- Cutt, J. (1988). Comprehensive Auditing in Canada: Theory and Practice, New York, Praeger.
- Cutt, J. et V. Murray (2000). Accountability and Effectiveness Evaluation in Non-profit Organizations, Londres et New York, Routledge.
- Dees, M. (2011). The Public Sector Auditor: Linking Pin in Public Administration, Inaugural lecture, Breukelen, Nyenrode Business University.
- Dees, M. (2009). Externe Verslaggeving van Publieke Organisaties: Een Multidisciplinair Theoretisch Kader van uit een Verticaal Verantwoordingsperspectief, Dissertation, Radboud University Nijmegen, The Hague, RS Drukkerij.
- Dittenhofer, M. A. (1996). « A Comparison of Government Auditing Standards in Five Anglo-Saxon Countries », dans J. L. Chan (dir.) et R. H. Jones et K.G. Lüder (co-dir.), Research in Governmental and Nonprofit Accounting, vol. 9, Greenwich, JAI Press, p. 101-122.
- Elder, R. J., M. S. Beasley et A. A. Arens (2010). Auditing and Assurance Services: An Integrated Approach, 13e éd., Upper Saddle River, Pearson.
- Enthoven, G. M. W. (2011). Hoe vertellen we het de Kamer?: Een Empirisch Onderzoek naar de Informatierelatie tussen Regering en Parlement, Delft, Eburon.
- Everard, P. et D. Wolter (1989). Glossary: Selection of Terms and Expressions Used in the External Audit of the Public Sector, Luxembourg, Office for Official Publications of the European Communities.
- Friedberg, A. et autres (1991). State Audit and Accountability: A Book of Readings, Jerusalem, State Comptroller’s Office.
- Gray, A. G. et W. I. Jenkins (1993). « Codes of Accountability in the New Public Sector », Accounting, Auditing and Accountability Journal, vol. 6, n° 3, p. 52-67.
- Haque, M. S. (2000). « Significance of Accountability under the New Approach to Public Governance », International Review of Administrative Science, vol. 66, n° 4, p. 599-617.
- Institute of Internal Auditors (2012). What Is Internal Auditing? www.theiia.org/theiia/about-the-profession/internal-audit-faqs/?i=1077 (page consultée en octobre 2012).
- International Federation of Accountants (IFAC) (2010a). Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements, Part I, New York, IFAC.
- International Federation of Accountants (IFAC) (2010b). Handbook of the Code of Ethics for Professional Accountants, New York, IFAC.
- Kaptein, M. (1998). Ethics Management: Auditing and Developing the Ethical Content of Organizations, Dordrecht, Kluwer.
- Kocks, C. (2003). « Auditing, audit, auditor, wat moeten we ermee? », Twintig over Internal/Operational Auditing, Auditing.nl.
- Leeuw, F. L. (2011). « On the Effects, Lack of Effects and Perverse Effects of Performance Audit », dans J. Lonsdale, P. Wilkins et T. Ling, Performance Auditing: Contributing to Accountability in Democratic Government, Cheltenham, Edward Elgar, p. 231-247.
- Leclerc, G. W. et autres (1996). Accountability, Performance Reporting, Comprehensive Audit: An Integrated Perspective, Ottawa, CCAF-FCVI.
- Lindeberg, T. (2007). « The Ambiguous Identity of Auditing », Financial Accountability & Management, vol. 23, n° 3, p. 337-350.
- Loocke, E. Van et V. Put (2011). « The Impact of Performance Audits: A Review of the Existing Evidence », dans J. Lonsdale, P. Wilkins et T. Ling, Performance Auditing: Contributing to Accountability in Democratic Government, Cheltenham, Edward Elgar, p. 175-208.
- Mathison, S. (dir.) (2005). Encyclopedia of Evaluation, Thousand Oaks, Sage.
- Mayne, J. (2007). « Evaluation for Accountability: Myth or Reality? », dans M. L. Bemelmans-Videc, J. Lonsdale et B. Perrin (dir.), Making Accountability Work: Dilemmas for Evaluation and for Audit, New Brunswick, Transaction Publishers, p. 63-84.
- Mayne, J. (1997). « Accountability for Program Performance: A Key to Effective Performance Monitoring and Reporting », dans J. Mayne et E. Zapico-Goni (dir.), Monitoring Performance in the Public Sector, New Brunswick, Transaction Publishers, p. 157-173.
- McCandless, H. E. (2002). A Citizen’s Guide to Public Accountability: Changing the Relationship Between Citizens and Authorities, Victoria, Trafford Publishing.
- Montfort, C. J. van (2008). Besturen van het Onbekende: Goed Bestuur bij Publiek Private Arrangementen, The Hague, Lemma.
- Morin, D. (2008). « Auditors General’s Universe Revisited: An Exploratory Study of the Influence they Exert on Public Administration through their Value for Money Audits », Managerial Auditing Journal, vol. 23, n° 7, p. 697-720.
- Pollitt, C. et autres (1999). Performance or Compliance? Performance Audit and Public Management in Five Countries, Oxford, Oxford University Press.
- Power, M. (1997). The Audit Society: Rituals of Verification, Oxford, Oxford University Press.
- Raadschelders, J. C. N. (2003). Government: A Public Administration Perspective, New York, M.E. Sharpe, Armonk.
- Romzek, B. S. et M. J. Dubnick (1998). « Accountability », dans J. M. Shafritz (dir.), International Encyclopedia of Public Policy and Administration, New York, West-view Press, p. 6-11.
- Stewart, J. D. (1984). « The Role of Information in Public Accountability », dans A. Hopwood et C. Tomkins (dir.), Issues in Public Sector Accounting, Oxford, Phillip Allan, p. 13-34.
- Stewart, J. et S. Ranson (1994). « Management in the Public Domain », dans D. McKevitt et A. Lawton, Public Sector Management: Theory, Critique and Practice, Londres, Sage Publications, p. 54-70.
- Stuiveling, S. J. (2010). « New Trends in Auditing: Innovation in the Work of Supreme Audit Institutions », EUROSAI Magazin, n° 16, p. 132-139.
- Wilson Committee (1975). Report of the Independent Review Committee on the Office of the Auditor General of Canada, Ottawa, Information Canada.