Critical Issues in Public Sector Auditing

Abstract

Seeks to provide an overview of the direction of change and to assess the “success” of performance auditing in Australia in the last decade. Identifies the tension between the concepts of “administrative effectiveness” and “policy”. Reviews the recent Australian National Audit Office (1991) efficiency audit of programme evaluation and identifies tensions between performance auditing and evaluation. Poses the question: who will audit the Auditor‐General?

Citation

Guthrie, J. (1992), "Critical Issues in Public Sector Auditing", Managerial Auditing Journal, Vol. 7 No. 4. https://doi.org/10.1108/02686909210012842