PERFORMANCE AUDITING: THE JURISDICTION OF THE AUSTRALIAN AUDITOR-GENERAL - A NOTE OF CLARIFICATION

Much confusion has arisen in recent years concerning the audit mandate of the Australian Commonwealth Auditor-General. It is this author's contention that this mandate is, in practice, little different to that afforded to his Canadian and United Kingdom counterparts. That is, he has a mandate that permits him to examine the economy and efficiency of operations as well as the effectiveness of management of departments and other Commonwealth bodies.