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

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Date

Authors

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

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Journal ISSN

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Publisher

Southern African Institute of Government Auditors

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

Description

Keywords

South African Public Audit Draft Bill, Flaws, Accountability

Sustainable Development Goals

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]