The Draft Public Audit Bill – the weakest link in the accountability chain

Gloeck, Juergen D. (Juergen Dieter), 1956-

dc.contributor.author	Gloeck, Juergen D. (Juergen Dieter), 1956-
dc.date.accessioned	2008-02-15T11:01:19Z
dc.date.available	2008-02-15T11:01:19Z
dc.date.issued	2003
dc.description.abstract	This article cannot discuss in detail the many shortcomings that makes the Draft Public Audit Bill (Version: June 2003) the “weakest link in South Africa’s public accountability chain”. Four of the most crucial flaws of the Draft Bill are highlighted in this article. Flaw One: Allowing the public sector auditor to provide both audit and other services to the same institutions Flaw Two: Overlooking the Registered Government Auditor profession and abetting the private sector audit industry Flaw Three: Making the audit of the performance information, as required by the PFMA, optional Flaw Four: Introducing the Auditor-General as player, coach, referee, time keeper, selector, administrator, and writer and interpreter of the rules of the game	en
dc.format.extent	88539 bytes
dc.format.mimetype	application/pdf
dc.identifier.citation	Gloeck, D 2003/4, 'The Draft Public Audit Bill – the weakest link in the accountability chain', Auditing SA, pp. 9-12. [http://www.saiga.co.za/publications-auditingsa.htm]	en
dc.identifier.issn	1028-9003
dc.identifier.uri	http://hdl.handle.net/2263/4521
dc.language.iso	en	en
dc.publisher	Southern African Institute of Government Auditors	en
dc.rights	Southern African Institute of Government Auditors	en
dc.subject	South African Public Audit Draft Bill	en
dc.subject	Flaws	en
dc.subject	Accountability	en
dc.subject.lcsh	Auditing -- South Africa	en
dc.title	The Draft Public Audit Bill – the weakest link in the accountability chain	en
dc.type	Article	en