Performance auditing: the jurisdiction of the Australian Auditor-General - A note of clarification
RIS ID
68462
Abstract
This short note endeavours to clarify the audit mandate of the Commonwealth Auditor-General. Much confusion has arisen in recent years because many commentators have interpreted too narrowly the Auditor-General’s mandate regarding value for money (or performance auditing as it is more commonly referred to by the Australian Audit Ofice (AAO)). Dillon (1985), Parker (1986), Pugh (1 987) and Hatherly and Parker (1 988) may all have misunderstood the Auditor-General’s performance audit mandate, particularly with respect to the concept of effectiveness. It is this author’s contention that the Australian Auditor-General’s mandate is, in practice, little different to that afforded to his Canadian and United Kingdom counterparts. That is, he has a mandate that permits him to examine the economy and efficiency of operations as well as the effectiveness of management of departments and other Commonwealth bodies.
Publication Details
Glynn, J. J. (1989). Performance auditing: the jurisdiction of the Australian Auditor-General - A note of clarification. Financial Accountability and Management, 5 (3), 179-184.