Design research takes an innovative approach that centres on the visual appearance and functionality of a product, service or system. The emerging field of design research is still undergoing rapid development. More and more public authorities and businesses are recognising the value of design research.. At heart, it is a creative approach that puts the user or recipient first. Through a series of iterations, the auditor involves stakeholders throughout an audit in order to discover what works. We distinguish 6 goals in our work:
Unravelling complexity together
Designing impacht
stimulating dialogue
Descovering new evidence
(visual) storytelling
offering new perspectives
Why do we use this method?
The Netherlands Court of Audit applies design research because it adds value when answering complex questions and performing audits. By taking an iterative, targeted and people-centred approach, our audits become more meaningful.
What does the method involve?
A common approach in design research, which is also used by the Court of Audit, is the double diamond [link] method created by the UK Design Council. It divides the design process into four phases:
Discover: divergence in order to discover and collect as much relevant information as possible;
Define: convergence in order to make sense of the information discovered;
Develop: divergence in order to identify and develop all possible solutions;
Deliver: convergence in order to select a solution that produces a result.
Discover Define
Define the problem or opportunity
Develop Deliver
Find the right solution
Concrete examples of design research instruments at the Court of Audit:
Mapping subject-specific ideas, stakeholders and systems creates new insights, produces faster a shared understanding and sharpens an audit team’s focus. It can also point to solutions when collecting information during the audit. Presenting the information in, for instance, a matrix makes it easier to order and structure it in different ways. During the audit, or after its publication, the Design Audit Studio often organises meetings to share thoughts with external stakeholders.
‘Who are we doing it for?’ and ‘Why?’ are questions that the Design Audit Studio’s auditors and designers frequently ask their fellow auditors. Repeatedly questioning assumptions and taking a fresh perspective at an audit might enrich the audit’s relevance and impact.
Most publications include explanatory infographics. With the Design Audit Studio’s mapping assistance and recommendations for visual storytelling, the audit team has enough means to decide how best to tell the story.
What are the results?
The main question in this exploratory audit was ‘What does the landscape of central government’s revolving funds look like and how is the public money placed in the funds managed and accounted for?’
The growth of e-commerce presents a risk to the assessment and receipt of VAT. We have audited the Dutch Tax and Customs Administration’s enforcement of compliance with VAT obligations in respect of cross-border digital services (such as films, games and data storage) since 2015.
The Netherlands Court of Audit has investigated the figures behind the developments and trends in pre-trial detention. Did the Netherlands really apply pre-trial detention more than any other European country? How has the number of suspects in pre-trial detention changed in recent years? And why has the number of claims for damages risen so sharply?
An audit of the Tax and Customs Administration’s Investment Agenda. The audit again showed that problems at the Tax and Customs Administration were due to delays in the implementation of the Investment Agenda and to its poor results, while there has already been a considerable outflow of personnel.
