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Effectiveness of Audit Committees in Local Authorities: Views From Key Players

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  • Margaret Crawford
  • William Henry
  • James McKendrick
  • William M. Stein

Abstract

Audit committees were perceived as overcoming the difficulties of operating in a political environment. In general, they achieved good ratings for monitoring internal audit but were seen as less effective in engaging with external auditors and risk management. In some key aspects the attitudes of internal auditors differed from those of committee chairs and CFOs.

Suggested Citation

  • Margaret Crawford & William Henry & James McKendrick & William M. Stein, 2008. "Effectiveness of Audit Committees in Local Authorities: Views From Key Players," Public Money & Management, Taylor & Francis Journals, vol. 28(4), pages 207-214, August.
    • Handle: RePEc:taf:pubmmg:v:28:y:2008:i:4:p:207-214
    DOI: 10.1111/j.1467-9302.2008.00646.x
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    References listed on IDEAS

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    1. Mark McAteer & Kevin Orr, 2006. "Public Participation in Scottish Local Government: Strategic and Corporate Confusions," Public Money & Management, Taylor & Francis Journals, vol. 26(2), pages 131-138, April.
    2. Jean Hartley, 2005. "Innovation in Governance and Public Services: Past and Present," Public Money & Management, Taylor & Francis Journals, vol. 25(1), pages 27-34, January.
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    Cited by:

    1. Nensi Xhani & Maria Andreia Iliescu (Ristea) & Marioara Avram & Magdalena Mihai, 2020. "Organization Of The Audit Process In Municipal Institutions: Case Study Albania," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(48), pages 96-107, December.

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