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    The Role of Internal Audit in Australian Local Government Governance: A Step in The Right Direction

    Access Status
    Fulltext not available
    Authors
    Pilcher, Robyn
    Date
    2014
    Type
    Journal Article
    
    Metadata
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    Citation
    Pilcher, R. 2014. The Role of Internal Audit in Australian Local Government Governance: A Step in The Right Direction. Financial Accountability and Management. 30 (2): pp. 206-237.
    Source Title
    Financial Accountability and Management
    Additional URLs
    http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2178213
    ISSN
    0267-4424
    URI
    http://hdl.handle.net/20.500.11937/29685
    Collection
    • Curtin Research Publications
    Abstract

    While the functions of local government are many and varied, the primary role is to provide effective performance which arguably will coincide with good governance for its municipality. Internal audit and relevant controls play a key role in ensuring that good governance. The introduction of accrual accounting in local government certainly has added complexity and additional risks, with cases of fraud, corruption and high risk investments in several Australian local councils being reported periodically by the media. Those cases have been accompanied by proposed governance reforms including the introduction of an internal audit function to address the issues raised. Although seen as an essential part of the governance process, the results here suggest there is still some confusion as to the role of the internal audit and its perceived effectiveness in Australian local government.

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