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  1. 2 Kontrola Państwowa

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  1. 2 Karliński W.

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  1. 2 2022

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Data Envelopment Analysis in Performance Auditing - Measurement of Efficiency

100%
Karliński W.
Kontrola Państwowa
|
2022
|
vol. 67
|
issue 4 (405)
46-66
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.
2
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Metoda obwiedni danych (DEA) w kontroli wykonania zadań - pomiar wydajności

67%
Karliński W.
Kontrola Państwowa
|
2022
|
vol. 67
|
issue 4 (405)
24-45
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.
PL
Jednym z celów kontroli wykonania zadań jest badanie i ocena wydajności procesów, programów i organizacji. Stosowana zwykle w tym celu metoda wskaźnikowa (relacja wyników do nakładów) ma jednak wiele istotnych wad i ograniczeń. Z kolei bardziej zaawansowane metody analityczne są często uznawane za zbyt skomplikowane. Autor, poza omówieniem podstawowych kwestii, w tym dotyczących definicji wydajności, skupia się na zastosowaniu do badania wydajności tzw. metod nieparametrycznych, a w szczególności analizy obwiedni danych (DEA). Metoda jest znana od lat w środowisku akademickim, ale wykorzystuje się ją często również do ewaluacji i benchmarkingu w biznesie oraz w sektorze publicznym. Jakkolwiek DEA jest stosowana przez niektóre instytucje audytorskie, nadal wydaje się być zbyt mało popularna w audycie i kontroli. W artykule przedstawiono istotę metody DEA, proste narzędzia służące do jej realizacji oraz przykładowe zastosowanie.
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