Abstracts
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.
Appendices
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