Academic journal article The Government Accountants Journal

Why Performance Audits Preceding Scandals Were Ignored

Academic journal article The Government Accountants Journal

Why Performance Audits Preceding Scandals Were Ignored

Article excerpt

When surveyed as to the perceived importance of emerging issues to be addressed by AGA, members ranked as most important the completion of a research project to determine why audits were ignored in areas where subsequent scandals occurred. As a result, our task force was commissioned with the following objectives: (1) to determine the extent to which audit findings were ignored preceding scandals; (2) identify factors contributing to the audit findings being ignored, (3) consider actions to increase the use and usefulness of audit findings and (4) to prepare recommendations to prevent audit findings from being ignored, potentially allowing scandals to develop. In identifying factors contributing to ignored audit findings, the task force had a special interest in whether auditors addressed the real causes of problems detected during an audit. This report summarizes our efforts to compile meaningful information regarding why performance audits were ignored preceding scandals.

Methodology

The task force's working definition of scandal is: an event or series of events, either intentional or unintentional, which results in embarrassing revelations about public officials and/or the programs they manage.

Given that definition, we agreed to associate scandals with media attention. …

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