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Australian Auditors-General Involvement in Probity Auditing: Evidence and Implications

By Christine M. Ryan and Chew W. Ng

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 don't perform these tasks. This indepth study of probity audits contributes to an understanding of the changing nature of public sector audit

Topics: 150100 ACCOUNTING AUDITING AND ACCOUNTABILITY, Public sector, Auditors, General, probity audits, Australia
Publisher: Emerald
Year: 2002
DOI identifier: 10.1108/02686900210447551
OAI identifier: oai:eprints.qut.edu.au:3595

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