Continuous auditing and monitoring in municipalities

Naoual Ezzamouri, Joris Hulstijn

Research output: Chapter in Book/Report/Conference proceedingConference contributionScientificpeer-review

Abstract

Tools and techniques for monitoring and auditing continuous streams of data are increasingly being used. However, adoption has only been investigated in the private sector. In this paper we examine the feasibility of continuous auditing and continuous monitoring in the public sector, specifically for municipalities in the Netherlands. A multiple case study is conducted about the opportunities and needs of continuously monitoring and assessing financial data concerning the social domain: care-related and social services, which have recently been decentralized from the national government to the municipal level. Interviews were held with representatives of six municipalities, administrative bodies, and an accounting firm. The research indicates that continuous monitoring is feasible, and that there is a need for continuous monitoring in the public domain. The ease of adoption depends to a large extent on the choice of whether and how a municipality wants to collaborate in offering social domain services.
Original languageEnglish
Title of host publicationProceedings of the 19th Annual International Conference on Digital Government Research (DG.o 2018)
Subtitle of host publicationGovernance in the Data Age
EditorsAnneke Zuiderwijk, Charles C. Hinnant
Place of PublicationDelft
PublisherACM
Pages124-133
DOIs
Publication statusPublished - 2018
Event19th Annual International Conference on Digital Government Research : Governance in the Data Age - Delft, Netherlands
Duration: 30 May 20181 Jun 2018

Conference

Conference19th Annual International Conference on Digital Government Research
CountryNetherlands
CityDelft
Period30/05/181/06/18

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Ezzamouri, N., & Hulstijn, J. (2018). Continuous auditing and monitoring in municipalities. In A. Zuiderwijk, & C. C. Hinnant (Eds.), Proceedings of the 19th Annual International Conference on Digital Government Research (DG.o 2018): Governance in the Data Age (pp. 124-133). [15] ACM. https://doi.org/10.1145/3209281.3209301