Public Accountability and Performance Auditing in Government

Andy Y. Ng

14 citations0/0 files storedInternational Journal of Auditing

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Public Policy and Administration Research Administrative Law and Governance Auditing, Earnings Management, Governance

Abstract

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.

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References

1991Accounting and organizational cultures: A field study of the emergence of a new organizational reality 1983Power and the design and implementation of accounting and control systems 1985Issues in Public Sector Accounting 1992The Case for Performance Monitoring 1995Unlocking the potential of performance measurement: A practical implementation guide 1995PERFORMANCE MANAGEMENT AND ACCOUNTABILITY IN COMPLEX PUBLIC PROGRAMMES 1990MANAGERIALISM STRIKES OUT 2000Managerialism in Local Government

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