Public finance watchdogs and guardians of the public purse. These are just two of the labels branded on Auditors General over the years. Since their initiation into value for money audit only three decades ago, they have continually been exposing cases of public financing laxity. Each time the auditors approach a government organization, their reputation invariably precedes them. But what happens when the controllers decide to turn over a new leaf and become catalysts for change and improvement who have come to help managers improve their public organizations? Auditees, totally unaccustomed to seeking help from auditors, are understandably befuddled. On the other side of the coin, auditors are equally inexperienced at providing assistance to auditees. There is many a slip twixt cup and lip before the role confusion dissipates.
Morin, D. (2003), "Controllers or catalysts for change and improvement: would the real value for money auditors please stand up?", Managerial Auditing Journal, Vol. 18 No. 1, pp. 19-30. https://doi.org/10.1108/02686900310454165Download as .RIS
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