The effectiveness of performance audits in Bangladesh: A critical examination of medical waste management: DATASET

This research study examined the performance audit (PA) system in Bangladesh, focusing on the role of the Office of the Comptroller and Auditor General (OCAG), the Supreme Audit Institution (SAI) of Bangladesh, and the Public Account Committee (PAC) to assess the institutional effectiveness that is required for ensuring accountability and transparency in the public audit system. In Bangladesh, PAs are carried out by the OCAG. The primary aim of the research study was to identify the factors influencing the effectiveness, or more precisely, the ineffectiveness, of the PA process in Bangladesh, using medical waste management as a case for critical examination. The study sought input from the three main actor groups - auditors, audited entities, and Public Accounts Committee (PAC) members. The findings revealed several reasons why PAs in Bangladesh have not achieved what they were initially set to achieve. Experienced and well-qualified staff are required to implement an effective PA regime successfully. The research study revealed that all the auditors who participated in the current study did not have a clear idea about the objectives and the aims of the OCAG and its relationship with audited organisations. The dataset focused on assessing the effectiveness of performance audit practices in Bangladesh. It incorporated data on various sectors' governance structures, policies, and regulatory frameworks. It also included information on compliance with laws, regulations, and established guidelines. This data helped evaluate the adherence to legal and procedural requirements and assess the effectiveness of governance mechanisms. Data was obtained through secondary data and semistructured interviews (A total of 30 interviewees) with stakeholders, including auditors, auditees (government officials) and Public Accounts Committee (PAC) members. This qualitative data provided insights into perceptions, experiences, challenges, and the impact of performance audits on governance and accountability. The dataset enabled a comprehensive analysis of the effectiveness of performance audits in Bangladesh. It helped to perform quantitative analyses, such as statistical tests, trend analyses, and correlation studies, to identify patterns and relationships between performance audit outcomes and various factors. Qualitative analysis was conducted to gain deeper insights into the challenges, successes, and recommendations from audit reports and stakeholder interviews.