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Significant reforms in public sector audit – staying relevant in times of change and challenge

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  • Des Pearson

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.

Suggested Citation

  • Des Pearson, 2014. "Significant reforms in public sector audit – staying relevant in times of change and challenge," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 10(1), pages 150-161, February.
    • Handle: RePEc:eme:jaocpp:jaoc-06-2013-0054
    DOI: 10.1108/JAOC-06-2013-0054
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