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The Interface between Internal and External Audit in the Australian Public Sector
Author(s) -
Pilcher Robyn,
Gilchrist David,
Singh Harjinder,
Singh Inderpal
Publication year - 2013
Publication title -
australian accounting review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.551
H-Index - 36
eISSN - 1835-2561
pISSN - 1035-6908
DOI - 10.1111/auar.12032
Subject(s) - accounting , public sector , audit , internal audit , context (archaeology) , agency (philosophy) , business , public relations , information technology audit , external auditor , qualitative research , joint audit , political science , sociology , social science , law , paleontology , biology
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.