To read this content please select one of the options below:

Local Government Auditing in Australia

Zahirul Hoque (Prince Sultan University, Saudi Arabia)
Thiru Thiagarajah (La Trobe University, Australia)

Auditing Practices in Local Governments: An International Comparison

ISBN: 978-1-80117-086-4, eISBN: 978-1-80117-085-7

Publication date: 15 June 2022


Accountability in the public sector has generally been discussed in light of public sector auditing and performance measurement. Performance audit or ‘value for money’ audit practice has been implemented at various government levels for assessing three key areas of performance – economy, efficiency and effectiveness. This practice has been significantly influenced by recent reforms in the public sector globally. Local governments or city councils play a significant role in providing community services at grass-root levels. How different actors are involved in auditing practices at the local level has attracted recent research interest world-wide. This chapter contributes to the global public sector accounting literature by presenting a critical overview of the development of local government auditing in Australia. It focusses on the role of the local government regulations and various stakeholders in audit scope, methodologies and practices with an illustration from the state of Victoria in Australia. The evidence presented will contribute to understanding international audit practices in local governments across the globe.



Hoque, Z. and Thiagarajah, T. (2022), "Local Government Auditing in Australia", Ferry, L. and Ruggiero, P. (Ed.) Auditing Practices in Local Governments: An International Comparison (Emerald Studies in Public Service Accounting and Accountability), Emerald Publishing Limited, Leeds, pp. 13-26.



Emerald Publishing Limited

Copyright © 2022 Zahirul Hoque and Thiru Thiagarajah