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The Function of the Auditor‐General: Independence, Competence and Outsourcing – the Policy Implications
Author(s) -
HOUGHTON KEITH A.,
JUBB CHRISTINE A.
Publication year - 1998
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/j.1835-2561.1998.tb00076.x
Subject(s) - restructuring , outsourcing , independence (probability theory) , audit , competence (human resources) , politics , business , accounting , auditor independence , function (biology) , economics , finance , management , internal audit , political science , joint audit , marketing , law , statistics , mathematics , evolutionary biology , biology
Privatisation, outsourcing or restructuring the public‐sector audit office in Victoria will have implications ‐ economic, political and even moral. The authors believe that a more competitive system will, if operational independence can be put in place, bring significant benefits to the people of Victoria and will be a model for other jurisdictions. While the implications are enormous, the challenges that will need to be dealt with are just as great.