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Audit for Accountability in China: An Incomplete Mission
Author(s) -
Gong Ting
Publication year - 2009
Publication title -
australian journal of public administration
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.524
H-Index - 41
eISSN - 1467-8500
pISSN - 0313-6647
DOI - 10.1111/j.1467-8500.2009.00617.x
Subject(s) - accountability , audit , china , business , government (linguistics) , power (physics) , accounting , public administration , political science , law , linguistics , philosophy , physics , quantum mechanics
This article argues against the conventional wisdom that accountability is the raison d'être of auditing activities. Audit, admittedly, is a part of the accountability architecture as it contributes to the financial health of a government and the effective management of public money. This does not mean, however, that audit necessarily generates accountability. China's experience with establishing a power audit regime shows that without enabling goals, impartial structural arrangements, and effective procedures, auditing for accountability only remains an incomplete mission.