Publication Details

Silaen, P. & Bhati, S. (2010). Performance audit: A case of Indian R&D unit. 2010 International Conference on Governance and Accountability (pp. 271-285). Solo, Indonesia: Indonesian Center for Social and Environmental Accounting Research and Development.


The purpose of this paper is to study the outcome of performance audit of anIndian research and development organisation, NIB and explore the utility of performanceaudit tools in determining the causes which lead to the failure of this particular organisation.A set of control tools developed by Silaen and Williams (2009) for the study of Research andDevelopment organisation are applied in this case. The elements of the tools developed bySilaen and Williams (2009) consist of dimensions and value of representation. Fourdimensions of control tools are given as directional, bureaucratic, scientific and financial.Three values of representation are given as external, internal and social value ofrepresentation. A matrix of dimensions and value of representation is developed and appliedto the audit report of National Institute of Biologicals (NIB) of the Government of India. It isconcluded that the audit findings of Comptroller and Auditor General of India in regard toNIB used all the four control dimensions across the three values of representation and arrivedat a suitable recommendation to the Government of India. This study contributes to theliterature by examining a unique case of a scientific organisation.