The Changing Roles of Auditors in Monitoring Performance and Reducing Corruption in the Ukrainian Public Sector

Purpose – The purpose is to deepen understanding of public sector auditors’ roles and analyse how implementation of performance audit activities helps public sector auditors to fight against corruption.

Design/methodology/approach – The paper uses qualitative methodological approach. The data was collected from 15 in-depth semi-structured interviews with experienced public sector auditors working in Ukrainian central government as well as secondary data analysis.

Findings – Public sector auditors in Ukraine are exposed to the role conflict since multiple expectations placed on auditors. The traditional role of auditors as a watchdog still appears in Ukraine despite reforms attempting to move to perforce audit. Auditors cannot fully enact the advisory role due to stress, organisational environment, skills and competencies, number of staff and lack of independence. As watchdogs, public sector auditors fail to ensure efficient public sector. Thus, the Ukrainian case showed that performance auditing is not yet well implemented as a tool for fighting against corruption.

Originality – This study makes a three-fold contribution: (1) enrich the understanding of the auditor’s role set and the role stress which auditors may experience by applying the role theory; (2) shed light on the impact of public sector auditing on corruption and performance auditing; (3) complement the debate with the unexplored case of a post-soviet country.