Australian Auditors-General Involvement in Probity Auditing: Evidence and Implications

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Ryan, Christine
Ng, Chew
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Professor Gerald Vinten

Date
2002
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Abstract

Probity audits, real time audits which review compliance with process and conformance with guidelines, are gaining popularity in the Australian public sector. Prior research has noted that the conduct of probity audits by auditors-general may pose problems for their independence. This paper provides empirical evidence on the extent to which probity audits are performed by auditors-general in Australia, and the perceptions of auditors-general to any dilemmas posed. The study finds that approximately half of the auditors-general conduct probity audits, and that "independence" is a key concern for those who do not perform these tasks. This in-depth study of probity audits contributes to an understanding of the changing nature of public sector audit.

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Managerial Auditing Journal

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17

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9

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© 2002 Emerald: Reproduced in accordance with the copyright policy of the publisher. Please refer to the publisher version for access to the definitive, published version.

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Accounting, auditing and accountability

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