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.

本研究探讨了对孟加拉国绩效审计系统（PA）的绩效审查，重点关注孟加拉国最高审计机构（SAI）——审计长及审计总署（OCAG）和公共账目委员会（PAC）的作用，以评估确保公共审计系统问责制和透明度所需的制度有效性。在孟加拉国，绩效审计由审计长及审计总署（OCAG）执行。本研究的主要目标是识别影响孟加拉国绩效审计过程有效性的因素，或更确切地说，是不有效性的因素，并以医疗废物管理作为案例进行深入分析。研究旨在从三个主要利益相关者群体——审计员、被审计实体和公共账目委员会（PAC）成员——获取反馈。研究发现，孟加拉国的绩效审计未能实现其最初设定的目标，原因众多。成功实施有效绩效审计制度需要经验丰富且资质优秀的员工。研究揭示，所有参与当前研究的审计员对审计长及审计总署（OCAG）的目标、宗旨及其与被审计组织的关系缺乏清晰的认识。数据集专注于评估孟加拉国绩效审计实践的有效性，纳入了各行业治理结构、政策和监管框架的数据，并包含了关于法律法规和既定指南遵守情况的信息。这些数据有助于评估对法律和程序要求的遵守情况，并评估治理机制的有效性。数据通过次级数据和半结构化访谈（共计30名受访者）获得，访谈对象包括审计员、被审计者（政府官员）和公共账目委员会（PAC）成员。这些定性数据提供了对绩效审计对治理和问责制影响的认识、经验、挑战的洞察。数据集使对孟加拉国绩效审计有效性的全面分析成为可能。它有助于执行定量分析，如统计测试、趋势分析和相关性研究，以识别绩效审计结果与各种因素之间的模式和关系。通过审计报告和利益相关者访谈，进行了定性分析，以深入了解挑战、成功和推荐。