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Probity audits, real time audits which review compliance with process and conformance with guidelines, are gaining popularity in the Australian public sector. Prior research has noted that the conduct of probity audits by auditors‐general may pose problems for their independence. This paper provides empirical evidence on the extent to which probity audits are performed by auditors‐general in Australia, and the perceptions of auditors‐general to any dilemmas posed. The study finds that approximately half of the auditors‐general conduct probity audits, and that “independence” is a key concern for those who do not perform these tasks. This in‐depth study of probity audits contributes to an understanding of the changing nature of public sector audit.

Supreme audit institutions, such as the auditors‐general, are considered a crucial link in the accountability chain between parliament and the executive arm of government. The purpose of this study is to examine the enabling legislation of the supreme audit institutions of the Association of Southeast Asian Nations (ASEAN) member countries from a public sector accountability and independence perspective. Following on from INTOSAI (1998), English and Guthrie (2000) and De Martinis and Clark (2001), this study uses an accountability and independence framework to identify and compare the current legislation applicable to the supreme audit institutions of the ASEAN member countries with regard to independence, autonomy, mandate, funding issues, and related parliamentary powers. This study finds that while on average each jurisdiction has addressed slightly less than half the total number of issues under examination, there is considerable diversity with regard to the particular issues addressed. The study suggests policy implications to further strengthen the provisions for accountability and independence of supreme audit institutions through amendments to the enabling legislation of the various jurisdictions.

The introduction of efficiency auditing in Australian Commonwealth state audit created a level of stress and threat for the Auditor‐General never previously encountered. Using insights from processual analysis as developed by Turner to demonstrate the pressures on state audit, the paper focuses on the principal events constituting the short life of the new Efficiency Audit Division (1978‐84) which had been established within the Australian Audit Office to develop efficiency auditing methods and to carry out efficiency audits. It documents for the first time a level of executive intrusion in state audit which contradicts the image promoted in Westminster democracies of a robustly independent state auditor and highlights the political nature of state audit.

This article investigates the role of the state auditor in Alberta. An analysis of the Office of the Auditor General of Alberta’s annual reports shows that the role of the Office has significantly changed to promote and encourage the implementation in the public sector of a particular type of accountability informed by new public management. The authors argue that the Office has increased its power to influence politicians and public servants about the merits of its specific understanding of what accountability should be. However, as the Office becomes more powerful, it also becomes more vulnerable to complaints about a lack of independence from the executive. Indeed, the Office is now so closely associated with new public management that we believe that it is difficult for the Office to sustain the claim that it is able to provide independent assessments of public‐sector administration.

This chapter provides an overview of local government auditing in New Zealand by outlining the nature of local government, particularly the legislative requirements in respect to financial and service performance reporting and those for external audit. It also summarises the role and powers of the Controller and Auditor-General and their office in respect to local government audit in New Zealand.

This paper aims to systematically analyze the weaknesses of public procurement in Malaysia as reported in the Auditor General’s Reports from 2011 until 2018. Specifically, the study examines the types of weaknesses, the modes of public procurement involved with the weaknesses, the procurement categories involved with the weaknesses and the key recommendations to mitigate the weaknesses in public procurement.

A document analysis was adopted in achieving the objective. The Auditor General’s reports and the reports of activities of federal ministries/departments published by the National Audit Department, Malaysia from the year 2011 until 2018 are the main documents used in this study. The data gathered were analyzed using frequency distribution and displayed with descriptive statistics and relevant graphs.

The findings of the study revealed that the top five reported are non-compliance to scope, specifications and terms of contracts; delayed completion/non-completion of project; poor documentation; low quality of products, service and work; and little or no prior planning. It is also found that direct negotiation mode was reported with the highest issues of public procurement, while the procurement mode with the least public procurement weaknesses is direct purchase. Moreover, it was found that work category is the highest with public procurement issues reported compared to supplies and services. The top recommendations given by the Auditor General were to improve internal control, to enhance monitoring, to establish planning in details, to improve assets management and to take appropriate actions toward contractors and procurement officers when needed.

This is among a few studies that attempted to systematically examine the main issues regarding the public procurement activities in Malaysia. This study highlighted pertinent aspects of the public procurement activities, which need close attention by the relevant authorities to ensure efficient and effective public procurement.

This paper aims to explore the contributions that public sector audit through reforms can make in dealing with the issues of occupational fraud in Ghana.

The issues surrounding the Ghana Audit Service (GAS) reports issued to parliament were reviewed using socio-legal methodology. The discussion as well as the theoretical contribution is informed by stakeholder theory.

The findings show matching of irregularities as reported by regular audit reports to schemes of occupational fraud and abuse as well as how the power to surcharge and disallow would serve as a deterrence mechanism in the fight against occupational fraud.

This paper concludes with discussions on specific requirements including the use of fraud investigators and modern forensic techniques in a collaborative effort with guidelines from the Supreme Audit Institution to minimise fraud.

This study, to the best of the authors’ knowledge, is the first to explore the role of GAS in minimising occupational fraud.

Concentrating on internal commentaries, this paper aims to consider the factors that have contributed to the resistance to the introduced reporting and accountability for the whole‐of‐government of Vanuatu.

The view from the centre considers documentary evidence of the Auditor‐General's commentaries on the whole of Vanuatu government reporting. Textual analysis takes into account the complexity of Vanuatu's political, social, economic, cultural and historical background, together with views from the periphery about the expectations raised about Vanuatu's constitutional accountability.

In recent times, in Vanuatu, there have been no annual reports generated by the Auditor‐General and, thus, no examination and audit of the accounts of the government of Vanuatu, suggesting a resistance to the introduced Condominium concepts of parliamentary accountability of the whole of Vanuatu government reporting. In the time the Auditor‐General's Office (AGO) did produce reports that were largely ignored by parliament and its Public Accounts Committee (PAC).

Introduced ideas of accountability as reflected in the constitution of Vanuatu have an uncertain space. Introduced Westminster systems of government raise an expectation to uphold the intent and provisions of constitutional accountability through either Western‐narrow or Western‐broad government reporting. Textual analysis of the Auditor‐General's commentaries show that to develop and fully leverage ideas of imported concepts, such as accountability, those on the periphery need to understand the “centre”, their nature, characteristics and configuration.

Greater funding and staffing of the AGO would assist in the examination and audit of the accounts of the government of Vanuatu. Greater interest by parliamentary oversight committees, such as the PAC, in the Auditor‐General's work would help this examination and audit process.

The originality of the paper rests in considering Vanuatu's agency's own government reporting through internal points of reference.

The purpose of this paper is to examine whether the use of commercial‐in‐confidence arrangements within the public sector allows the deliberate manipulation of accounting figures to generate support for the privatisation agenda.

A case study is presented of an Australian power entity, United Energy, where the privatisation was subject to commercial‐in‐confidence restrictions and differing opinions as to the accuracy of the entity's financial accounts during the privatisation process. It examines many of the key “commercial‐in‐confidence” documents, which are now available through parliamentary and official document sources, together with pre‐ and post‐privatisation financial statements.

The accounting figures were shaped to support a privatisation agenda and this was obscured by the commercial‐in‐confidence provision. Some attempts were made to use accounting arrangements to reduce federal taxes but this failed. A substantial element of the reported sale price represented internal transfers between the state‐owned entity and the government with the actual price paid by the purchaser being substantially lower than the reported price. The price paid was based on the financial statements which were openly challenged by the Auditor‐General. The paper strongly supports the contention that manipulation of accounting figures occurs under commercial‐in‐confidence privatisations.

This was limited to one example at one time. Further work is needed on other settings.

The paper challenges the success claimed for the privatisation process and for the social benefits of privatisation by tender.

There was little evidence of a substantial improvement in financial performance following privatisation or that the pre‐privatisation performance was substantially boosted to support the privatisation agenda. It did show that the accounting served political ends.

The authors examine how political players attempt to rationalise arguments for and against the expansion of auditing into governmental affairs, and how state audit authorities respond to politically motivated boundary work. This study is motivated by growing evidence of political involvement in attempts to both expand and undermine state audit oversight of government affairs.

The authors present an interpreted history (covering relevant events from 1995 to 2016) of political rationales and associated boundary work that led to the expansion of the Office of the Auditor General of Ontario's (OAGO) mandate to audit government advertising campaigns for partisanship as well as attempts to modify this new audit remit over time.

The authors reveal substantive, formal and practical ways in which political players sought to rationalise/counter-rationalise expanding the OAGO's authority to the unfamiliar territory of advertising probity. The authors show how such justification claims ebb and flow in accordance with changeable political interests, and how state auditors react to the fraught nature of politically motivated boundary work.

The authors conceptualise important forms of rationalising rhetoric (which cannot be reduced to expressions of neoliberal government) that can be mobilised to deem state auditor authority legitimate in overseeing otherwise novel, unfamiliar and controversial government affairs. The authors also reveal a hitherto unrecognised resolve in state auditor responses to political intervention and shed further light on generalised forms of rationale that can underpin boundary work at the margins of accounting.