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Local Council Governance And Audit Committees - The Missing Link?, Greg Jones, Graham Bowrey
Local Council Governance And Audit Committees - The Missing Link?, Greg Jones, Graham Bowrey
Faculty of Business - Papers (Archive)
Purpose: To examine the level of compliance of NSW Local Government councils with the Internal Audit Guidelines developed and published by the NSW State Government to address the identified weaknesses in the governance structures of the councils. The specific focus in this paper is on a key component of good governance, an audit committee, and whether the NSW Local Government councils have followed the guidelines and established an audit committee. Design / methodology: This paper is based on archival research of the 2009/2010 Annual Reports and websites of NSW Local Government councils to collect data on the existence and structure …