Public Sector Audit of Programmes and Management in Australia Available to Purchase

Pressures and demands for accountability and efficiency in the public sector in Australia have given rise to changes and reforms in government administration at both federal and state levels. Developments and experimentation with “techniques” such as programme budgeting, new forms of financial management, annual reporting, efficiency and comprehensive audits, have added their impact. A concept of “new audits” has emerged. The approaches and practices of Commonwealth — at the federal level — and New South Wales — at the state level — are compared. The way in which “new audit” differs from traditional audit is illustrated and then assessed within a framework of accountability.