Harun, Harun (2018) BOOK REVIEW: Creating Good and Clean Government: Performance Audit in Indonesia, by Paul Nicoll. Journal of Southeast Asian Economies, 35 (3). pp. 490-491.

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Abstract

This book contributes to the debate surrounding the role of effective audit processes as a means of improving the quality of government transparency and accountability in Indonesia and other developing countries. The role of a performance audit is to independently verify whether the public sector agencies are effective and efficient in achieving their objectives. This book is derived from materials used by the author to assist policymakers at the Indonesian Supreme Audit Agency (BPK) and the Australian National Audit Office in designing effective performance audits. The book is also relevant for external audit institutions in other countries that are reforming their public sector audit institutions and regulations.

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