Background of ICPA

The rationale for the International Center for Performance Auditing is to promote performance auditing and strengthen the capacity of performance audit organizations to deliver on the promise of effective governance and enhanced citizen trust in government.

Trust between citizens, between member states, and in government itself is one of the most vital needs for peace and the prosperity of humankind. Trust in government is declining in the U.S. and in many other countries.?Strong government audit organizations can contribute positively to citizen trust in government. However, many leaders in the international government audit community agree that most government audit organizations today are fragile. There is a need to provide these organizations with access to quality training for staff, stronger audit methods and concepts, assistance in conducting prototype audits, help in meeting their organization's unique challenges, and assistance in building understanding and support with their elected officials and community leaders.

Auditing is fundamentally based on the principal-agent paradigm, therefore nearly all government audit organizations face common challenges. However, because of geographic separation and cultural differences and traditions, they develop diverse responses to these similar challenges. The Center is newly created, but the co-founders have worked for decades in the international government auditing community. Between them they have a global network of relationships with individuals and government audit organizations through which responsive programs can be delivered enabling audit organizations to better meet the challenges they face.