Australian auditors‐general involvement in probity auditing: evidence and implications

Abstract

Probity audits, real time audits which review compliance with process and conformance with guidelines, are gaining popularity in the Australian public sector. Prior research has noted that the conduct of probity audits by auditors‐general may pose problems for their independence. This paper provides empirical evidence on the extent to which probity audits are performed by auditors‐general in Australia, and the perceptions of auditors‐general to any dilemmas posed. The study finds that approximately half of the auditors‐general conduct probity audits, and that “independence” is a key concern for those who do not perform these tasks. This in‐depth study of probity audits contributes to an understanding of the changing nature of public sector audit.

Citation

Ryan, C. and Ng, C. (2002), "Australian auditors‐general involvement in probity auditing: evidence and implications", Managerial Auditing Journal, Vol. 17 No. 9, pp. 559-567. https://doi.org/10.1108/02686900210447551