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Public Accountability and Performance Auditing in Government
Author(s) -
Ng Andy Y.
Publication year - 2002
Publication title -
international journal of auditing
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.583
H-Index - 21
eISSN - 1099-1123
pISSN - 1090-6738
DOI - 10.1111/j.1099-1123.2002.tb00008.x
Subject(s) - accountability , audit , misconduct , government (linguistics) , language change , business , accounting , performance audit , public sector , joint audit , internal audit , chief audit executive , public relations , public administration , political science , law , art , linguistics , philosophy , literature
Recent incidents which may involve corruption and misconduct by high government officials in the Hong Kong Special Administrative Region (HKSAR) have aroused public interest in, and concern for, the processes for which the government is held accountable to its citizens as a whole. This requires the reinforcement and reinstatement of a proper and workable government audit mechanism. The objectives of the government audit are considered, together with a discussion of the latest notions of public accountability which require periodic reporting by managers and an annual audit. The modern notion of a comprehensive performance audit in the government sector is also discussed. Finally, some suggestions to remedy the weaknesses in the present government audit are put forward.