The Draft Public Audit Bill – the weakest link in the accountability chain
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Date
Authors
Gloeck, Juergen D. (Juergen Dieter), 1956-
Journal Title
Journal ISSN
Volume Title
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]