Audit in a Democracy: The Australian Model of Public Sector Audit And Its Application to Emerging Markets (Click the picture)

Exploring the role of public sector audit in emerging democracies and developing countries, this book provides an account of the relationship between the public sector auditor, the legislature and executive government. In particular, it introduces public sector audit's capacity to assess government agencies' compliance with the law and their management of taxpayer or internationally funded programs and services. The volume: explores the Australian model of public sector audit; provides a definition of a supreme Audit Institution (SAI) and the role and responsibilities of the public sector auditor; examines the authority necessary for the SAI to function effectively; discusses likely future reform of the SAI's legal framework; illustrates how audit can be used to strengthen democratic institutions in emerging market economies. It will be of use to researchers, academics and students interested in the critical issues surrounding audit in general and public sector audit in particular. It will also be a valuable guide to practitioners in this area.
Editorial Reviews
About the Author
Paul Nicoll is Executive Director of the Performance Audit Service Group in the Australian National Audit Office, Australia.
Product Details

Hardcover: 233 pages
Publisher: Ashgate Publishing (December 30, 2005)
Language: English
ISBN-10: 0754644294
ISBN-13: 978-0754644293
Product Dimensions: 9.2 x 6.2 x 0.8 inches
Shipping Weight: 14.4 ounces (View shipping rates and policies)
Average Customer Review: Be the first to review this item
Amazon Bestsellers Rank: #672,594 in Books (See Top 100 in Books)