Australian Auditors-General Involvement in Probity Auditing: Evidence and Implications

Ryan, Christine M. & Ng, Chew W. (2002) Australian Auditors-General Involvement in Probity Auditing: Evidence and Implications. Managerial Auditing Journal, 17(9), pp. 559-567.

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Probity audits, real time audits which review compliance with process and conformance with guidelines, are gaining popularity in the Australian public sector. Prior research has noted that the conduct of probity audits by auditors-general may pose problems for their independence. This paper provides empirical evidence on the extent to which probity audits are performed by Auditors-General in Australia, and the perceptions of auditors-general to any dilemmas posed. The study finds that approximately half of the auditors-general conduct probity audits, and that 'independence' is a key concern for those who don't perform these tasks. This indepth study of probity audits contributes to an understanding of the changing nature of public sector audit.

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ID Code: 3595
Item Type: Journal Article
Refereed: Yes
Keywords: Public sector, Auditors, General, probity audits, Australia
DOI: 10.1108/02686900210447551
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 2005 Emerald
Copyright Statement: Reproduced in accordance with the copyright policy of the publisher.
Deposited On: 22 Feb 2006 00:00
Last Modified: 05 Jan 2011 13:26

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