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The practice of probity audits in one Australian jurisdiction

Ng, Chew & Ryan, Christine M. (2001) The practice of probity audits in one Australian jurisdiction. Managerial Auditing Journal, 16(1/2), pp. 69-75.

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Abstract

"Probity audits" are a new type of audit gaining some popularity in the Australian public sector. Probity audits refer to independent reviews of government privatisations, contracting out projects (government procurements), and expression of interests to ascertain whether procedures followed are consistent with appropriate regulations, guidelines and best practice principles of openness and transparency. In recent times probity audits have been used by Australian public sector agencies in such activities as procurement, disposal of assets and contracting out of services. They provide one means of demonstrating open and accountable government processes, and assuring taxpayers that they are receiving value for money. However, there is scant empirical evidence on this topic. Surveys government departments in one Australian jurisdiction on their practices in relation to probity audits. Concludes that, while many have conducted probity audits, the concept is not fully understood. Further, the majority of the audits conducted were "real-time" and performed by parties outside the public sector. Concludes by suggesting areas for further research

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ID Code: 5226
Item Type: Journal Article
Keywords: Audits, Contracting out, Contracts, Public sector, Tendering, Value, for, money audit
DOI: 10.1108/02686900110365391
ISSN: 0268-6902
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Copyright Owner: Copyright 2001 Emerald
Copyright Statement: Reproduced in accordance with the copyright policy of the publisher.
Deposited On: 12 Oct 2006
Last Modified: 05 Jan 2011 23:28

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