Digital Commons Network^™

Performance Auditing: The Jurisdiction Of The Australian Auditor General - De Jure Or De Facto? A Comment, John Glynn

John J Glynn

As Parker and Guthrie (1991) state, the question of the Australian Auditor- General’s performance audit mandate has become an issue of much debate over the last two decades.

The initial development of performance auditing by the Australian Audit Office (AAO) can be traced back to the early 1970s. In part this was due to the application of existing powers provided by Section 54 of the Audit Act 1901. These investigations were termed by the AAO ‘project audits’. Amendments to the Act, in 1979, additionally permitted the AAO to undertake efficiency audits in addition to fiscal regularity audits. The problem, since …

Performance Auditing And Performance Improvement In Government: Public Sector Management Reform, Changing Accountabilities And The Role Of Performance Audit, John Glynn

John J Glynn

Public expenditure crises of the 1970s and 1980s led many governments to: - firstly, enforce stricter financial climates that included the use of cash limits and cash planning to motivate public servants towards greater economy and efficiency; and - secondly, to introduce a series of other reforms that gave pre-eminence to what has become colloquially termed the “new public management” (NPM). Key to many of these reforms was the belief that NPM would lead to more publicly accountable management and that limited resources would not only be used more efficiently but also more effectively in terms of intended policy objectives. …

Value For Money Auditing - An International Review And Comparison, J Glynn

John J Glynn

Value for money (VFM) auditing is not new, in many ways the United Kingdom is now only embarking explicitly upon a path that other countries have already followed. This paper reivews developments in six countries. The first country reviewed is the United Kingdom where two recent pieces of legislation have been introduced which have given statutory recognition to VFM auditing. In only a few years important moves have been made with respect to two important aspects of value for money: economy and efficiency. However, the third and most important element, that of effectiveness, appears so far to be only of …

The Development Of Performance Auditing In Australia, John Glynn

John J Glynn

No abstract provided.