This research is intended to present the important factorswhich affect the behavior of government auditors, who are responsiblefor the surveillance of the public sector of Pakistan. Governmentauditors bring accountability and transparency through financial,regulatory and compliance audits of the public sector.The behaviorof government auditors has been studied through a model whichconsists of four independent variables-human resource practices,audit facilities and external factors. A questionnaire with five pointLikert scale has been developed. Three hundred government auditorswere selected as a sample of the study. The response rate remained at83%. Simple and multiple linear regression have been applied to testthe relationship between the independent and the dependentvariables. It is concluded that HR practices, audit facilities, externalfactors and behavior of the auditee have positive and significantrelationship with the behavior of auditors. If these factors arestrengthened, the auditors can work in an effective manner
