Comparative Standards of Administration: Auditing

  • Kgobalale Nebbel MotubatseEmail author
Living reference work entry

Latest version View entry history




Public sector auditing is essential in that it provides legislative and oversight bodies, those charged with governance and the public with information and independent and objective assessments concerning the stewardship and performance of government policies, programs, or operations (INTOSAI Professional Standards Committee n.d.).

Public sector auditing refers to both internal and external auditing. It plays a key role in good governance.


The emergence of public sector auditing as a set of processes and verification approaches, distinct from those in use in private sector auditing, can be traced to the establishment of the Australian National Audit Office in 1979 (Guthrie and Parker 1999). This institution is viewed as a vehicle to enhance the efficiency of government systems, and with the ability to influence...

This is a preview of subscription content, log in to check access.


  1. Anderson U (2003) Assurance and consulting services. Institute of Internal Auditors Research Foundation, Altamonte SpringsGoogle Scholar
  2. Auditor General South Africa (2011) The legacy book – Auditor-General. Accessed on 18 June 2018
  3. Funnell W (1997) Military influences on the evolution of public sector audit and accounting 1830–1880. Account Hist 2(2):9–29CrossRefGoogle Scholar
  4. Guthrie JE, Parker LD (1999) A quarter of a century of performance auditing in the Australian federal public sector: a malleable masque. Abacus 35(3):302–332CrossRefGoogle Scholar
  5. Humphrey C, Miller P, Scapens RW (1993) Accountability and accountable management in the UK public sector. Account Audit Account J 6(3):7–29. Scholar
  6. Independent Regulatory Board for Auditors (IRBA) (2012) Guidance for auditing in the public sector. [Online]. Available from: Accessed 18 June 2018
  7. Institute of Internal Auditors (2009) In: Institute of Internal Auditors (ed) The international professional practice framework (IPPF), Altamonte SpringsGoogle Scholar
  8. Institute of Internal Auditors (IIA) (2012) The role of auditing in public sector governance, 2nd edn. IIA, Altamonte SpringsGoogle Scholar
  9. INTOSAI Professional Standards Committee (n.d.) Key concepts for public sector auditing. [Online]. Available from: Accessed on 21 June 2018
  10. National Treasury (2009) Internal audit framework, 2nd edn. National Treasury, PretoriaGoogle Scholar
  11. Statistics South Africa (2011) Census in brief. [Online]. Available from: Accessed on 13 April 2018

Copyright information

© Springer Nature Switzerland AG 2019

Authors and Affiliations

  1. 1.AuditingTshwane University of TechnologyPretoriaSouth Africa