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