Unit 5 Questions

Please answer each of the following questions.  If you are taking this course in a group you may then meet to discuss your answers.

• In what ways do the auditor general and court models of public sector auditing differ? Which audit model is used in your country?

• What is the difference between financial audit and value for money audit? What types of reports are produced in your country?

• To what extent would you say that public audit in your country complies with the Lima Declaration?

Relevant Internet Resources

Argentina: Auditor General
http://www.agn.gov.ar/

Australia: Joint Committee of Public Accounts and Audit
http://www.aph.gov.au/house/committee/jpaa/index.htm

Canada: Office of the Auditor General
http://www.oag-bvg.gc.ca/

Canadian Council of Public Accounts Committees
http://www.ccpac.ca

Chile: Comptroller General
http://www.contraloria.cl/

France: Court of Accounts:
http://www.ccomptes.fr/

Germany: Federal Court of Audit
http://www.bundesrechnungshof.de/

Hungary: State Audit Office
http://www.asz.gov.hu/

India: Committee on Public Accounts
http://parliamentofindia.nic.in/committee/p17.htm

International Organisation of Supreme Audit Institutions
http://www.intosai.org

Philippines: Commission on Audit
http://www.coa.gov.ph/

Public Service Accountability Monitor
http://www.psam.org.za

South Africa: Office of the Auditor-General
http://www.agsa.co.za/

South Korea: Board of Audit and Inspection
http://www.bai.go.kr/

Sweden: National Audit Office
http://www.riksrevisionen.se/

United Kingdom: National Audit Office
http://www.nao.org.uk/

United Kingdom: Public Accounts Committee
http://www.parliament.uk/commons/selcom/pachome.htm

United States: General Accounting Office
http://www.gao.gov/

Select Bibliography

Bajohr, S. (2000). ‘Perspektiven der Finanzkontrolle: Parlamentarische Prufungsauftrage an Rechnungshofe.’ Verwaltungsarchiv 91: 507-539.

Balls, H. R. (1944). ‘The Development of Government Expenditure Control: The Issue and Audit Phases.’ Canadian Journal of Economics and Political Science 10(4): 464-475.

Burnell, P. (2001). ‘Financial Indiscipline in Zambia's Third Republic: The Role of Parliamentary Scrutiny.’ Journal of Legislative Studies 7(3): 34-64.

Canadian Council of Public Accounts Committees (1989). Guidelines for Public Accounts Committees in Canada. Victoria, Queen's Printer.

Canadian Council of Public Accounts Committees (2002). Handbook. Victoria, Queen's Printer.
http://www.ccpac.ca/Dir-CCPAC-2002(2).pdf

Czasche-Meseke, H. (1996). ‘The Influence of the German Federal Court of Audit (FCA) on Policy Decisions.’ Managerial Auditing Journal 10(9): 5-12.

Degeling, P., J. Anderson, et al. (1996). ‘Accounting for Public Accounts Committees.’ Accounting, Auditing and Accountability Journal 9(2): 30-49.

English, L. and J. Guthrie (2000). ‘Mandate, Independence and Funding: Resolution of a Protracted Struggle Between Parliament and the Executive Over the Powers of the Australian Auditor-General.’ Australian Journal of Public Administration 59(1): 98-114.

Gerster, J. (1984). Der Berichterstatter im parlamentarischen Haushaltsverfahren. Regensburg, Verlag Recht, Verwaltung, Wirtschaft.

Grasso, P. G. and A. Sharkansky (2001). ‘The Auditing of Public Policy and the Politics of Auditing: The U.S. GAO and Israel's State Comptroller.’ Governance 14(1): 1-21.

Gunvaldsen, J. A. and R. Karlsen (1999). ‘The Auditor as an Evaluator: How to Remain an Influential Force in the Political Landscape.’ Evaluation 5(4): 458-467.

International Organisation of Supreme Audit Institutions (1998). The Lima Declaration of Guidelines on Auditing Precepts. Vienna, INTOSAI.
http://www.intosai.org/2_LIMADe.html

McGee, D. G. (2002). The Overseers: Public Accounts Committees and Public Spending. London, Commonwealth Parliamentary Association and Pluto Press.

Miller, V. and R. Ware (1999). The Resignation of the European Commission. London, House of Commons Library.

National Audit Office (2001). State Audit in the European Union. London, NAO.
http://www.nao.org.uk/publications/state_audit/state.htm

O'Donnell, G. (1998). ‘Horizontal Accountability in New Democracies.’ Journal of Democracy 9(3): 112-126.

Pope, J. (2000). TI Sourcebook 2000. Confronting Corruption: The Elements of a National Integrity System. Berlin, Transparency International.
http://www.transparency.org/sourcebook/

Pretot, X. (2000). ‘La Cour des Comptes et le principe de l'Impartialite du Juge.’ Revue du Droit Publique (2): 323-336.

SIGMA (2002). Relations Between Supreme Audit Institutions and Parliamentary Committees. Paris, Organisation for Economic Co-operation and Development.
http://www.oecd.org/dataoecd/18/39/2493225.pdf

Wehner, J. (2003). ‘Principles and Patterns of Financial Scrutiny: Public Accounts Committees in the Commonwealth.’ Commonwealth and Comparative Politics 41(3): 21-36.

White, F. et al (1994). ‘Audit, Accounting Officers and Accountability: The Pergau Dam Affair.’ Public Law: 526-534.

White, F. and K. Hollingsworth (1999). Audit, Accountability, and Government. Oxford, Clarendon Press.