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 |
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dc.date.issued |
2003 |
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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 |
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dc.format.mimetype |
application/pdf |
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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 |
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dc.identifier.uri |
http://hdl.handle.net/2263/4521 |
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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 |