MPA student Iswar Nepal
Iswar Nepal is writing his master's thesis in Public Administration on the subject Performance audit in Nepal.
To which research group do you belong?
Globalisation and Development
Who is your supervisor?
What is the topic/ research question for your thesis?
Performance Audit in Nepal: Success or Failure?
How did you choose the topic for your thesis?
I have an educational background of Business Administration with major on accounting, auditing and finance. Moreover, I have been working at Public Financial Management (PFM) sector of the Government of Nepal for more than a decade. Since, performance auditing is also a component of the PFM system I got inspired to choose the topic.
Is there anything extra special/ exciting about your case study?
Contrary to a few studies that have provided the impression that performance audit in practice have no significant impact on the auditees, my study demonstrates that it does have an impact on auditees and public administration in Nepal. Some weaknesses on Independence of Supreme Audit Institution and competence of auditors were found during the study which has hindered effective Performance Audit.
Have you done any fieldwork?
I have interviewed some of the stakeholders of performance audit, such as accountants, public managers, auditors, NGO professionals, staffs of development partners for example. I have also collected audit reports, booklets, brochures and md other documents relevant for the study.
What do you think was most educational with/about the fieldwork?
How performance audits report provides important information to Parliamentarians and how it helps to make public managers accountable was most educational with my fieldwork. Similarly, I found some factors that have influenced effective performance audit in Nepal through my fieldwork.
What do you consider the best part of writing your thesis?
Counducting audit and preparing report is a regular work of the Supreme Audit Institution. However, to what extent are performance audits perceived as helpful by audittes? This can also be viewed as an impact of the performance audit. My endeavor to explore answer of this question is the best part of my thesis in my opinion.