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

Margaret Crawford, William Henry, James McKendrick and William M. Stein

Public Money & Management, 2008, vol. 28, issue 4, 207-214

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.

Date: 2008
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DOI: 10.1111/j.1467-9302.2008.00646.x

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