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Role of the Auditor General in Public Accountability

Role of the Auditor General in Public Accountability PDF Author: Bronwynn Adamson Nosworthy
Publisher: Universal-Publishers
ISBN: 1581120370
Category : Business & Economics
Languages : en
Pages : 92

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Book Description
This research seeks to examine the issue of lack of staff resources within the office of the Auditor-General of NSW, with reference to the Australian Audit Office (AAO). In particular, the lack of staff resources and the implications given the changes which have occurred sine the 1970Ís, when efficiency audit responsibilities were introduced into the public accounting sector auditing, are examined. The present responsibilities to conduct not only regularity/compliance audits but also efficiency audits, coupled with the increasing complexities within the public sector, have placed significant pressure upon the staff resources within the offices of the Auditor's-General. The intention of the research is to provide empirical evidence of these changes on the utilization of staff resources. The Auditor General now, has responsibility for the conduct of firstly, regularity/compliance audits, which are required by mandate and, secondly, efficiency audits, which are left to the discretion of the Auditor-General. The latter are expected because these audits result in more achievements in the process of accountability via special reports to the Parliament. With these changes many problems have been identified. These include: increased workloads due to the wider charter accompanied by less relative resources, loss of staff resources to the private sector and other government departments, the ambiguous relationship between the Auditor-General and the executive government. The executive government is a client of the Auditor-General's, but also determines funding levels, lack of public awareness of the importance of government auditing, little agreement with what efficiency auditing actually means, as this is not defined by the Act. Restraints placed upon the Auditor-General by the government, by way of budgets, are not designed to restrain the independence of the Auditor-General, but do so in reality.

Role of the Auditor General in Public Accountability

Role of the Auditor General in Public Accountability PDF Author: Bronwynn Adamson Nosworthy
Publisher: Universal-Publishers
ISBN: 1581120370
Category : Business & Economics
Languages : en
Pages : 92

View

Book Description
This research seeks to examine the issue of lack of staff resources within the office of the Auditor-General of NSW, with reference to the Australian Audit Office (AAO). In particular, the lack of staff resources and the implications given the changes which have occurred sine the 1970Ís, when efficiency audit responsibilities were introduced into the public accounting sector auditing, are examined. The present responsibilities to conduct not only regularity/compliance audits but also efficiency audits, coupled with the increasing complexities within the public sector, have placed significant pressure upon the staff resources within the offices of the Auditor's-General. The intention of the research is to provide empirical evidence of these changes on the utilization of staff resources. The Auditor General now, has responsibility for the conduct of firstly, regularity/compliance audits, which are required by mandate and, secondly, efficiency audits, which are left to the discretion of the Auditor-General. The latter are expected because these audits result in more achievements in the process of accountability via special reports to the Parliament. With these changes many problems have been identified. These include: increased workloads due to the wider charter accompanied by less relative resources, loss of staff resources to the private sector and other government departments, the ambiguous relationship between the Auditor-General and the executive government. The executive government is a client of the Auditor-General's, but also determines funding levels, lack of public awareness of the importance of government auditing, little agreement with what efficiency auditing actually means, as this is not defined by the Act. Restraints placed upon the Auditor-General by the government, by way of budgets, are not designed to restrain the independence of the Auditor-General, but do so in reality.

Annual Report of the Auditor General

Annual Report of the Auditor General PDF Author: Michigan. Office of the Auditor General
Publisher:
ISBN:
Category : Finance, Public
Languages : en
Pages :

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Annual Report of the Auditor General of Canada to the House of Commons

Annual Report of the Auditor General of Canada to the House of Commons PDF Author: Canada. Office of the Auditor General
Publisher:
ISBN:
Category : Canada
Languages : en
Pages :

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Report of the Auditor General on the Finances of the Commonwealth of Pennsylvania

Report of the Auditor General on the Finances of the Commonwealth of Pennsylvania PDF Author: Pennsylvania. Office of the Auditor General
Publisher:
ISBN:
Category : Finance, Public
Languages : en
Pages :

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Nine Reports from the Comptroller and Auditor General Published from July 2009 to March 2010

Nine Reports from the Comptroller and Auditor General Published from July 2009 to March 2010 PDF Author: Great Britain Parliament House of Commons Committee of Public Accounts
Publisher: The Stationery Office
ISBN: 9780215553737
Category :
Languages : en
Pages : 33

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Book Description
This report endorses the conclusions and recommendations of the following nine reports by the Comptroller and Auditor General: HC 878, session 2008-09 (ISBN 9780102955088); HC 546, session 2008-09 (ISBN 9780102963250); HC 465, session 2008-09 (ISBN 9780102963205); HC 1028, session 2008-09 (ISBN 9780102963274); HC 962, session 2008-09 (ISBN 9780102963281); HC 86, session 2009-10 (ISBN 9780102963366); HC 293, session 2009-10 (ISBN 9780102963465); HC 216 (9780102963519); HC 452, session 2009-10 (ISBN 9780102963618)

Report of the Auditor General

Report of the Auditor General PDF Author: Canada. Office of the Auditor General
Publisher:
ISBN:
Category : Finance, Public
Languages : en
Pages :

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Annual Report of the Auditor General of the State of Michigan for the Year

Annual Report of the Auditor General of the State of Michigan for the Year PDF Author:
Publisher:
ISBN:
Category : Finance, Public
Languages : en
Pages :

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Annual Report of the Auditor General

Annual Report of the Auditor General PDF Author: Michigan. Office of the Auditor General
Publisher:
ISBN:
Category : Finance, Public
Languages : en
Pages :

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Annual Report of the Auditor General

Annual Report of the Auditor General PDF Author: Michigan. Office of the Auditor General
Publisher:
ISBN:
Category : Finance, Public
Languages : en
Pages :

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Report of the Auditor-General Upon the Department of Aboriginal Affairs

Report of the Auditor-General Upon the Department of Aboriginal Affairs PDF Author: Australia. Auditor-General's Office
Publisher:
ISBN:
Category : Aboriginal Australians
Languages : en
Pages :

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