Akademik Veri Yönetim Sistemi
Slovak Journal of Public Policy and Public Administration, cilt.11, ss.25-46, 2025 (Hakemli Dergi)
The continual transformation of public administration gives rise to new risks.
What are the risks and how to mitigate them? The answer to these questions is the
application of the concept of audit universe. An audit universe is a collection of
selected areas of public administration that need to be regularly audited for potential
risks, compliance with the law, and strategic goals. It is of importance to society as
it promotes efficient management of public administration processes and supports
transparency and responsibility in the management of public resources. The article
aims to design a methodological framework for the implementation of an audit
universe that will integrate selected data analytic approaches, comprehensively
identify major risks, and define areas for subsequent auditing of public administration.
To meet the aim, the methods of criteria-based selection of organizational units,
key processes, identification, and assessment of risks are used together with text
analytics. The results show an audit universe and give an overview of key areas of
public administration for further auditing, which will be used as a basis for planning
and efficient risk management. An audit universe will also help to determine the
granularity of the audit, i.e. the extent and detail in which the selected processes
should be audited. This is supplemented with audit diagnostics that present sets
of risk subprocesses for the audit universe and further auditing. The advantage
is direct facilitation of a systematic and efficient approach to auditing of public
administration, support for the necessary transparency, and responsibility for the
optimization of public resources