The interface between internal and external audit in the Australian public sector
MetadataShow full item record
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.
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
Showing items related by title, author, creator and subject.
Rusmin, Rusmin; Evans, John (2017)Purpose: The purpose of this paper is to empirically examine the relation between two dimensions of auditor quality, namely, auditor industry specialization and auditor reputation and the audit report lag. Design/method ...
Christopher, Joseph E.R. (2009)Over the last two decades a series of spectacular failures in corporate governance has raised concern about good governance of private and public sector organisations. These concerns inevitably extend to the Australian ...
Habib, A.; Gong, R.; Hossain, Mahmud (2013)Purpose – The purpose of this research note is to examine the association between overvalued equities and audit fees in the USA. Design/methodology/approach – The paper employs a standard audit fee regression model ...