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Volume 7, Issue 4
1 April 1992
Managerial Auditing Journal Cover Image for Volume 7, Issue 4
Research Article| April 01 1992

Critical Issues in Public Sector Auditing Available to Purchase

James Guthrie
James Guthrie
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Author & Article Information
Publisher: Emerald Publishing
Online ISSN: 1758-7735
Print ISSN: 0268-6902
© MCB UP Limited
1992
Managerial Auditing Journal (1992) 7 (4)
https://doi.org/10.1108/02686909210012842

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?

Keywords:
Australia, Internal audit, Performance, Public sector
This content is only available via PDF.
© MCB UP Limited
1992
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Suggested Reading

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Managerial Auditing Journal (January,1993)
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