Models of mandate in public audit: An examination of Australian jurisdictions

Marco Bini

Public Money & Management, 2019, vol. 39, issue 3, 201-208

Abstract: This paper examines, compares and contrasts three competing models of the performance audit mandate in public audit in Australia, namely the traditional organizational model, the public functions model and the follow the money model. The paper discusses the application of those models in Australian jurisdictions and raises legal issues pertinent to their effectiveness and scope and considers how they enhance accountability for the expenditure of public funds.The way governments deliver public services is constantly changing and evolving, particularly through the use of third-party providers. These changes have ramifications for the ability of public audit to hold governments accountable for the expenditure of public funds in the performance audit context. In considering how to enhance accountability, policy-makers should consider the effectiveness of public audit legislation which utilizes a model based on auditability of public money rather than public organizations. This paper examines the legislation in Australian jurisdictions which use this model, and the variations within those models. These models may be instructive in determining the effectiveness of this approach.

Date: 2019
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DOI: 10.1080/09540962.2018.1535028

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