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تركز عملية تدقيق أداء الحكومة على تحسين أد … تركز عملية تدقيق أداء الحكومة على تحسين أداء الحكومة في تقديم البرامج والخدمات. وعلى الرغم من عدم وجود إجماع عام على تعريف هذه العملية، فثمة تعريفات رئيسية توضح الهدف من مراجعة أداء الحكومة. تشير معايير مراجعة أداء الحكومة إلى أن عمليات مراجعة الأداء هي مراجعات توضح النتائج بناءً على تقييم عددٍ كافٍ ومناسب من الأدلة عن طريق مقارنتها بالمعايير". وتُعرِّف، أيضًا، المنظمة الدولية للمؤسسات العليا عملية مراجعة الأداء بأنها "فحص مستقل لفعالية وكفاءة تعهدات الحكومة، أو برامجها، أو منظماتها، مع وضع الاقتصاد في الاعتبار، بهدف إحداث تطورات." الاقتصاد في الاعتبار، بهدف إحداث تطورات."
, Government performance auditing focuses on … Government performance auditing focuses on improving how governments provide programs and services. While there is no one universally agreed upon definition, there are key definitions which capture the scope of government performance auditing. According to Government Auditing Standards, "Performance audits are defined as audits that provide findings or conclusions based on an evaluation of sufficient, appropriate evidence against criteria." Additionally, the International Organization of Supreme Audit Institutions defines performance auditing as "an independent examination of the efficiency and effectiveness of government undertakings, programs or organizations, with due regard to economy, and the aim of leading to improvements. Government performance auditing was developed in the late 1960s and shepherded by the United States Government Accountability Office, (the chief audit arm of the US federal government). Government performance auditing has since spread to Canada and Israel, and most American state governments, flourishing in other countries under the leardership of the International Organisation of Supreme Audit Institutions (INTOSAI). In Canada the Auditor General of Canada has strongly advocated a similar approach to improve government at all levels. This complements other efforts in that country such as the FCM InfraGuide for best practice exchange of all routine municipal infrastructure management problems. In Israel, the State Comptroller, originally serving in the role of the financial Comptroller and auditor general common through the British Commonwealth, has later assumed the functions of a Government Performance Auditor and of an Ombudsmannt Performance Auditor and of an Ombudsman
, 행정감사(行政監査)는 각급 행정기관이 당해 기관 또는 그 하급기관의 업무운영 실태를 파악하여 정부시책의 모든 단계에서의 적정운영 여부와 공무원의 기강 위배사항을 검토·분석하는 것으로 그에 대한 시정 또는 개선방안을 마련하는 것을 그 목적으로 한다.
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Government performance auditing focuses on … Government performance auditing focuses on improving how governments provide programs and services. While there is no one universally agreed upon definition, there are key definitions which capture the scope of government performance auditing. According to Government Auditing Standards, "Performance audits are defined as audits that provide findings or conclusions based on an evaluation of sufficient, appropriate evidence against criteria." Additionally, the International Organization of Supreme Audit Institutions defines performance auditing as "an independent examination of the efficiency and effectiveness of government undertakings, programs or organizations, with due regard to economy, and the aim of leading to improvements.y, and the aim of leading to improvements.
, 행정감사(行政監査)는 각급 행정기관이 당해 기관 또는 그 하급기관의 업무운영 실태를 파악하여 정부시책의 모든 단계에서의 적정운영 여부와 공무원의 기강 위배사항을 검토·분석하는 것으로 그에 대한 시정 또는 개선방안을 마련하는 것을 그 목적으로 한다.
, تركز عملية تدقيق أداء الحكومة على تحسين أد … تركز عملية تدقيق أداء الحكومة على تحسين أداء الحكومة في تقديم البرامج والخدمات. وعلى الرغم من عدم وجود إجماع عام على تعريف هذه العملية، فثمة تعريفات رئيسية توضح الهدف من مراجعة أداء الحكومة. تشير معايير مراجعة أداء الحكومة إلى أن عمليات مراجعة الأداء هي مراجعات توضح النتائج بناءً على تقييم عددٍ كافٍ ومناسب من الأدلة عن طريق مقارنتها بالمعايير". وتُعرِّف، أيضًا، المنظمة الدولية للمؤسسات العليا عملية مراجعة الأداء بأنها "فحص مستقل لفعالية وكفاءة تعهدات الحكومة، أو برامجها، أو منظماتها، مع وضع الاقتصاد في الاعتبار، بهدف إحداث تطورات." الاقتصاد في الاعتبار، بهدف إحداث تطورات."
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Government performance auditing
, 행정감사
, تدقيق أداء الحكومة
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