Advancing or retreating in the quest to improve public accountability and government auditing? The South African Draft Public Audit Bill

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dc.contributor.author Gloeck, Juergen D. (Juergen Dieter), 1956-
dc.date.accessioned 2007-12-12T09:02:38Z
dc.date.available 2007-12-12T09:02:38Z
dc.date.issued 2003
dc.description.abstract The Draft Public Audit Bill was developed to reform the public sector audit function and to repeal and amendment existing legislation in this regard. This article examines the effect the proposed legislation has on the public accountability framework and the quest to improve and strengthen the public sector audit function. The examination focuses on the independence of the Auditor-General as required by the South African Constitution. Major areas of concern are identified, relating to the Auditor-General's provision of other services to institutions where audit work is also performed, involvement of private sector auditors in audits of the Auditor-General, the marginalisation of the Registered Government Auditors profession, and other shortcomings. The article cautions that the powers that necessarily have to be assigned to the Auditor-General in order to achieve the desired independence status need to be carefully controlled by a tight accountability framework, within which the supreme audit institution (Office of the Auditor-General) needs to operate. It shows that the Draft Public Audit Bill does not provide an adequate accountability framework for the Auditor-General and the functions this supreme audit institution performs. The article finally concludes that the Bill contains numerous provisions that will ultimately erode the audit independence concept. en
dc.format.extent 249406 bytes
dc.format.mimetype application/pdf
dc.identifier.citation Gloeck, JD 2003, 'Advancing or retreating in the quest to improve public accountability and government auditing? The South African Draft Public Audit Bill', Southern African Journal of Accountability and Auditing Research, vol. 4, pp. 1-13. [http://www.saiga.co.za/publications-sajaar.htm] en
dc.identifier.issn 1028-9003
dc.identifier.uri http://hdl.handle.net/2263/4084
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 Auditor-General en
dc.subject Auditor independence en
dc.subject Draft Public Audit Bill en
dc.subject Office of the Auditor-General en
dc.subject Private sector auditors en
dc.subject Provision of other services en
dc.subject Public accountability en
dc.subject Registered Government Auditors (RGA) en
dc.subject Supreme audit institution en
dc.subject.lcsh Auditing -- Law and legislation -- South Africa
dc.subject.lcsh Auditors -- South Africa
dc.subject.lcsh Finance, Public -- South Africa -- Auditing
dc.title Advancing or retreating in the quest to improve public accountability and government auditing? The South African Draft Public Audit Bill en
dc.type Article en


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