The effectiveness of performance audits in Bangladesh: A critical examination of medical waste management: DATASET

This research study examined the performance audit (PA) system in Bangladesh, focusing on the role of the Office of the Comptroller and Auditor General (OCAG), the Supreme Audit Institution (SAI) of Bangladesh, and the Public Account Committee (PAC) to assess the institutional effectiveness that is required for ensuring accountability and transparency in the public audit system. In Bangladesh, PAs are carried out by the OCAG. The primary aim of the research study was to identify the factors influencing the effectiveness, or more precisely, the ineffectiveness, of the PA process in Bangladesh, using medical waste management as a case for critical examination. The study sought input from the three main actor groups - auditors, audited entities, and Public Accounts Committee (PAC) members.
The findings revealed several reasons why PAs in Bangladesh have not achieved what they were initially set to achieve. Experienced and well-qualified staff are required to implement an effective PA regime successfully. The research study revealed that all the auditors who participated in the current study did not have a clear idea about the objectives and the aims of the OCAG and its relationship with audited organisations.
The dataset focused on assessing the effectiveness of performance audit practices in Bangladesh. It incorporated data on various sectors' governance structures, policies, and regulatory frameworks. It also included information on compliance with laws, regulations, and established guidelines. This data helped evaluate the adherence to legal and procedural requirements and assess the effectiveness of governance mechanisms.
Data was obtained through secondary data and semistructured interviews (A total of 30 interviewees) with stakeholders, including auditors, auditees (government officials) and Public Accounts Committee (PAC) members. This qualitative data provided insights into perceptions, experiences, challenges, and the impact of performance audits on governance and accountability. The dataset enabled a comprehensive analysis of the effectiveness of performance audits in Bangladesh.
It helped to perform quantitative analyses, such as statistical tests, trend analyses, and correlation studies, to identify patterns and relationships between performance audit outcomes and various factors. Qualitative analysis was conducted to gain deeper insights into the challenges, successes, and recommendations from audit reports and stakeholder interviews.

本研究针对孟加拉国的绩效审计（performance audit, PA）体系展开考察，重点聚焦孟加拉国最高审计机构（Supreme Audit Institution, SAI）——审计长公署（Office of the Comptroller and Auditor General, OCAG）与公共账目委员会（Public Account Committee, PAC）的角色，以评估公共审计体系中保障问责性与透明度所需的制度效能。
在孟加拉国，绩效审计由审计长公署（OCAG）负责实施。本研究的核心目标是识别影响孟加拉国绩效审计流程效能（更确切地说是效能缺失）的各类因素，并以医疗废物管理作为批判性审视的案例。研究向三类主要主体群体征集了意见：审计人员、被审计单位，以及公共账目委员会（PAC）成员。
研究结果揭示了孟加拉国绩效审计未能达成初始设定目标的多项原因。成功推行高效能的绩效审计制度，需要配备经验丰富且资质过硬的工作人员。本研究发现，参与本次调研的所有审计人员，均未清晰理解审计长公署（OCAG）的目标与宗旨，以及其与被审计组织之间的关系。
本数据集旨在评估孟加拉国绩效审计实践的效能。数据集涵盖了各部门的治理结构、政策与监管框架相关数据，同时纳入了法律法规及既定准则的合规性信息。此类数据可用于评估主体对法律与程序要求的遵守情况，以及治理机制的运行效能。
研究数据通过二手数据与半结构化访谈（semistructured interviews，共30名受访者）获取，访谈对象涵盖审计人员、被审计方（政府官员）及公共账目委员会（PAC）成员。这类质性数据（qualitative data）为理解绩效审计对治理与问责的影响、相关认知、实践经验与挑战提供了视角。本数据集支持对孟加拉国绩效审计效能开展全面分析。
借助该数据集可开展量化分析，包括统计检验（statistical tests）、趋势分析与相关性研究，以识别绩效审计结果与各类影响因素间的模式与关联。同时还可开展质性分析，以深入挖掘审计报告与利益相关者访谈中呈现的挑战、成功经验与改进建议。