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- Title
From Project Audit to Performance Audit: Evolution of Performance Auditing in Australia.
- Authors
Hossain, Sarowar
- Abstract
This study attempts to demonstrate the evolution of performance auditing in Australia. The previous studies relating to the development of performance auditing (e.g., Porter, 1981; McCrae and Vada, 1997; Funnel and Cooper, 1998; Guthrie and Parker, 1999; and Wanna, et al., 2001) have used time frame to describe the development of performance auditing in Australia. However, the present study argues that the development of performance auditing in Australia has not been influenced by time, rather it has been influenced by the demand for performance auditing by the government, policy makers, managements, and the users of the information of the government entities. The development of performance auditing in the Australian National Audit Office (ANAO) was mainly forced by the changes in government functions, policies, and accountability to the people, such as New Public Management, evaluation of economy, efficient use of government resources, and effectiveness of government programs.
- Subjects
AUSTRALIA; AUDITING; PERFORMANCE evaluation; AUSTRALIA. Australian National Audit Office; NEW public management; GOVERNMENT programs
- Publication
IUP Journal of Accounting Research & Audit Practices, 2010, Vol 9, Issue 3, p20
- ISSN
0972-690X
- Publication type
Article