ABSTRACT

This book provides a concise overview of the current context and types of public sector audit and the varied structures within which public sector audit is practised across the world.

It summarises the objectives of public sector audit as well as explores the role of the International Organisation of Supreme Audit Institutions in providing guidance to these. Drawing on public and private sector audit as well as the views of academics and practitioners on public sector audit, it provides a unique research-based guide to the current issues and future challenges in the field.

1. Introduction  2. Reasons for public audit and explanations for differences  3. Supreme Audit Institutions around the world  4. Risks and Opportunities in the Future  5. Overview of main themes, and projections