Models of mandate in public audit: An examination of Australian jurisdictions |
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Authors: | Marco Bini |
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Affiliation: | Independent governance adviser based in Melbourne, Australia |
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Abstract: | This paper examines, compares and contrasts three competing models of the performance audit mandate in public audit in Australia, namely the traditional organizational model, the public functions model and the follow the money model. The paper discusses the application of those models in Australian jurisdictions and raises legal issues pertinent to their effectiveness and scope and considers how they enhance accountability for the expenditure of public funds. |
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Keywords: | Australia mandate models public audit |
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