Comparative Standards of Administration: Auditing
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...
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