Local government internal auditors’ perceptions of the Audit Commission

Abstract

Reflects on the findings of a questionnaire survey of senior local government internal auditors. The questionnaire elicited views of the internal auditors on the usefulness of the comparative performance information and national reports produced by the Audit Commission. It also asked about perceptions of the emerging audit regime proposed under best value. The findings suggest that internal audit is not wholly convinced about the usefulness of the outputs of their external audit counterparts and do not expect to see major positive impacts as a result of the extended role of external monitoring proposed under best value.

Citation

Bowerman, M. and Hawksworth, S. (1999), "Local government internal auditors’ perceptions of the Audit Commission", Managerial Auditing Journal, Vol. 14 No. 8, pp. 396-407. https://doi.org/10.1108/02686909910301466