Significant reforms in public sector audit – staying relevant in times of change and challenge
Journal of Accounting & Organizational Change
ISSN: 1832-5912
Article publication date: 25 February 2014
Abstract
Purpose
This paper aims to talk about the changes to auditing practice in the context of broader changes in the public sector.
Design/methodology/approach
A personal reflection on the issue using prior experiences as a former auditor-general of two Australian states.
Findings
The role for government audit will always mirror the change in the public sector. Whether audit fulfils this role depends on having the right legislation and the right approach. While audit legislation lags behind recent shifts in public sector approaches, government auditors are continuing to explore new ways to give parliament, as well as the sector, authoritative opinions and commentary that is relevant and valuable.
Practical implications
Increased understanding of the changing role of the Auditor-General's Office that affects the efficiency and effectives of public sector entities will help practitioners in improving strategic directions of their operations. This will also help academic researchers in developing ideas for future research.
Originality/value
Reflections presented here are based on the author's practical experiences over the past 40 years as a program manager and as a government auditor.
Keywords
Acknowledgements
JEL classification – M42, M48. This paper is based on the author's Neil Walker memorial lecture at CPA Australia Congress, Wednesday 17 October 2012. The author wishes to acknowledge the assistance of Jacquie Stepanoff and Lucy Horan in preparing the original version of the speech. The author also thanks CPA Australia for inviting him to give this memorial lecture which has a special significance for him as a Past National President of CPA Australia, and also as someone who had the honour to have known Neil Walker, and having served alongside him on the then National Council that he worked so tirelessly for. As such, the author would like to pay his respects to Neil's family and honouring his memory.
Citation
Pearson, D. (2014), "Significant reforms in public sector audit – staying relevant in times of change and challenge", Journal of Accounting & Organizational Change, Vol. 10 No. 1, pp. 150-161. https://doi.org/10.1108/JAOC-06-2013-0054
Publisher
:Emerald Group Publishing Limited
Copyright © 2014, Emerald Group Publishing Limited