Performance auditing (PA) has undergone relevant evolutions in recent decades, attracting considerable interest from academics and practitioners alike, in terms of its emergence, evolution, transformation, and outcomes in various international contexts. Through a systematic review of the literature published over the past five decades, totaling 125 papers, this study maps the existing knowledge on PA and recommends avenues for future research. Based on the analysis of the selected articles, the paper identifies and discusses the main themes emerging from the literature, including the scope and evolution of PA; the two faces of PA (accountability and performance improvement); the tensions and contradictions of influence and independence of PA; and unintended consequences and conflicts of PA. Considering the synthesis of the literature and current issues in public administration, the paper highlights themes that warrant further research, including the PA implications of digitalization and emerging technologies, the potential for widening accountability, PA's connections with media, and the relevance of PA in a risk management perspective. The paper also offers insights into the potential of international and comparative approaches to research on PA issues.

中文翻译：

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公共部门的绩效审计：系统的文献回顾和未来的研究途径

近几十年来，绩效审计 (PA) 经历了相关的演变，就其在各种国际背景下的出现、演变、转变和结果而言，引起了学术界和从业者的极大兴趣。通过对过去 5 年发表的文献进行系统回顾，共 125 篇论文，本研究绘制了关于 PA 的现有知识，并为未来的研究推荐了途径。基于对所选文章的分析，本文确定并讨论了文献中出现的主要主题，包括 PA 的范围和演变；PA 的两个方面（问责制和绩效改进）；PA的影响力和独立性的紧张和矛盾；以及 PA 的意外后果和冲突。考虑到公共行政中的文献和当前问题的综合，本文强调了值得进一步研究的主题，包括数字化和新兴技术对公共事务的影响、扩大问责制的潜力、公共事务与媒体的联系以及公共事务在一个风险管理视角。该论文还提供了对 PA 问题研究的国际和比较方法的潜力的见解。