Data Envelopment Analysis in Performance Auditing - Measurement of Efficiency

• Authors: Wiesław Karliński

Abstracts

EN

One of the objectives of performance auditing is to examine and assess the efficiency of the audited processes, programmes and organisations. To this end, the ratio method is usually used (the relation between output and input). However, it is faulty and has several significant limitations. Simultaneously, more advanced analytical methods are often considered as too complicated. The author, apart from discussing the basic issues, including the definition of efficiency, focuses on the application of the so called non-parametric methods for assessing efficiency, especially the Data Envelopment Analysis (DEA) method. This method is known in academic circles, but it is also frequently applied in evaluation and benchmarking in business and in the public sector, and is recommended by various institutions and government agencies in many countries. Although the DEA is used by some audit institutions, it still seems to be not very common in auditing. In his article the author presents, in the most accessible manner possible, the idea of the DEA method, simple tools for its application and case studies.

Keywords

EN

performance auditing; performance measurement; non-parametric methods; benchmarking; DEA; data envelope method

• Publisher: Najwyższa Izba Kontroli
• Journal: Kontrola Państwowa
• Year: 2022
• Volume: 67
• Issue: 4 (405)
• Pages: 46-66

Dates

published

2022

Contributors

author

Wiesław Karliński

References

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Identifiers

DOI

10.53122/ISSN.0452-5027/2022.1.29

Biblioteka Nauki

2153750