The Model of Good Quality Domination

There is no denying the fact that recent years have seen growing concern about supremacy. Good quality domination is the eventual goal of every society by subsequent principles of value for money dimension concepts- economy, efficiency and effectiveness. Regardless of the perceptible assortment of approach and emphasis there is nevertheless something in the concept of governance that is not quite bound by related and equally flexible notions of government or control or responsibility. Every system of democratic governance must have a robust mechanism to ensure transparency and accountability in the public sector management. The Public Sector Management System of the state is one such mechanism. It is believed that the links in the chain of public accountability connecting decision-making functions to the legislature, and hence to the populace, are strengthened if there is a competent Public Sector Management System. Under its legislative mandate the Public Sector Management System audits the income and expenditure of the government of Bangladesh and thereby subjects its practical conduct and operations as whole to regular, self-governing analysis and review. It works as a ‘watchdog’ agency over the financial integrity and credibility of reported information. Through its audits, it provides Parliament, its main client, with assurance, comments and analyses on the information provided by government area and thus assists Parliament in holding the government to account for its stewardship of government funds.

The responsibility of managing public resources lies with the Public Sector Management System in Bangladesh. It is widely recognized that one of the important ways to improve management of public resources is to strengthen the oversight of external agencies like the public sector management system. But the reality is that the public sector management system of Bangladesh has many limitations, both internal and external, that inhibit its capacity to carry out quality audits to internationally accepted standards. The performance of any organization is strongly linked to the performance of its individual employees. Nine audit directorates carry out the audit responsibility of the public sector management system. The total staff strength of the directorates is just about 3000 while number of audit managers is only 1.5%. The relative proportion of officer level staff to non-officer level staff is simply far-fetched in that about 40 managers are expected to supervise, guide and monitor 3000 persons in literally hundreds of individual audits. In no other public sector management system is the imbalance so severe. Effective Management System, in fact, has a greater proportion of specialized and managerial staff and fewer audit clerks. In recent years the government has stopped recruitment in all staff categories as the development partners pressed to downsize the government. Moreover, conducting quality audits by applying performance audit or value for money audit methodology is not the expected output from the audit clerks.

In view of the above, it is evident that if the proper system of management prevail in an institution, economy, efficiency and effectiveness are possible to be time-honored as a strong phenomenon of good ascendancy. According to Terry, audit influences the living standard of human society and society can be civilized by degrees if the proper environment consists in the effective work force in the real public sector management stringency. In real term, the definition of audit is clear and systematic which influences the proper growth of stable economy. It is crucial that the audit managers need to enhance the competence in relation to conduct quality audits, which will in turn facilitate ensuring transparency and accountability as a tentative flow.