Criteria: Christopher Pollitt and Robert Mul

This chapter discusses the criteria used by SAIs in performance audit of public management. The general basis of public auditing is the three E's: economy, efficiency, and effectiveness. However, more detailed or more specific criteria may be used to reflect the desired result of the audit. This chapter suggests that there may be philosophical grounds for arguing for the pursuit of precise criteria for the judgement of government policies, programmes, and organizations.

This chapter discusses the criteria used by SAIs in performance audit of public management. The general basis of public auditing is the three E's: economy, efficiency, and effectiveness. However, more detailed or more specific criteria may be used to reflect the desired result of the audit. This chapter suggests that there may be philosophical grounds for arguing for the pursuit of precise criteria for the judgement of government policies, programmes, and organizations.