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    The interface between internal and external audit in the Australian public sector

    194306_194306.pdf (115.1Kb)
    Access Status
    Open access
    Authors
    Pilcher, Robyn
    Gilchrist, David
    Singh, Harjinder
    Singh, Inderpal
    Date
    2013
    Type
    Journal Article
    
    Metadata
    Show full item record
    Citation
    Pilcher, Robyn and Gilchrist, David and Singh, Harjinder and Singh, Inderpal. 2013. The interface between internal and external audit in the Australian public sector. Australian Accounting Review. 23 (4): pp. 330-340.
    Source Title
    Australian Accounting Review
    DOI
    10.1111/auar.12032
    ISSN
    10356908
    Remarks

    This is the accepted version of the following article: Pilcher, Robyn and Gilchrist, David and Singh, Harjinder and Singh, Inderpal. 2013. The interface between internal and external audit in the Australian Public Sector. Australian Accounting Review. 23 (4): pp. 330-340, which has been published in final form at http://doi.org/10.1111/auar.12032

    URI
    http://hdl.handle.net/20.500.11937/14105
    Collection
    • Curtin Research Publications
    Abstract

    This study seeks to answer the research question ‘using reliance as the pivotal consideration, what factors determine the efficient and effective interrelationship between internal and external audit?’, within the context of the Australian public sector. A qualitative approach, framed within agency theory, was adopted using a case study and structured interviews. Findings included factors supporting prior literature as well as some unique to the research described here. As a result, this article makes a contribution to the literature examining public sector internal and external audit interrelationships as well as the literature on police audit and performance. It also has practical implications for both the case study site and similar organisations throughout the world.

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