Which is it?

In an earlier post I talk about how auditors are interested in procedures and how it is important to have procedures. But in the most recent post I talk about auditors who can't see the forest for the trees and get hung up on details. Which is it? There is a balance between too much and too little. If there is too little disclosure and structure then a government lacks transparency and cannot be accountable. If there is too much structure, detailed procedures, and adherence to procedures is strictly enforced, then the government can get bogged down. Again, why I like performance auditing is because you focus on results. In either case you would see poor results. And, the cause would be, in part, procedures. In the first case it would be a lack of procedures to the point that the government is indiscernible. In the latter example, it would be too much attention to detailed procedures so that the service provided becomes inefficient and is probably not as effective as it could be.