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The Function of the Auditor‐General: Independence, Competence and Outsourcing – the Policy Implications

Australian Accounting ReviewPublished 1 May 1998
Keith A. Houghton, Christine Jubb
Citations15
SJR quartileQ2
SJR score0.85
SNIP1.28

Abstract

Privatisation, outsourcing or restructuring the public‐sector audit office in Victoria will have implications ‐ economic, political and even moral. The authors believe that a more competitive system will, if operational independence can be put in place, bring significant benefits to the people of Victoria and will be a model for other jurisdictions. While the implications are enormous, the challenges that will need to be dealt with are just as great.

Keywords

Social Sciences