This article treats Auditors‐General in a generic sense, but focuses on those institutions developed out of the Westminster system of government which undertake financial statement or regularity audits as well as performance or value for money or efficiency‐type audits. The audit offices included are those at both federal and state levels in Australia, the United Kingdom, United States of America, Canada and New Zealand.
The article is in two parts. The first selectively addresses perceived roles and responsibilities arising out of parliamentary legislation, debates and reviews or inquiries, Auditor‐General reports, papers or similar contributions by academic and other interested commentators. The second deals with the future scope for influence, focusing mainly on possible contributions to the improved performance of the public sector including that of audit offices themselves. The latter recognises that auditors‐general are very much part of the governance framework within which they operate. While they might be able to influence its development, the framework largely dictates their role, responsibilities and possible scope for action. Reflecting on that framework beyond the next few years might be an inviting conceptual exercise but is unlikely to add much value.
Performance auditing (PA) is an important vehicle for assessing Value for Money (VFM) of Public‐Private Partnerships (PPPs), as well as providing assurance to the Parliament and to the public about the accountability for the supporting strategic and operational frameworks. Experience to date with PPPs in Australia has been limited and mixed in terms of results. Few projects have reached the mature stage, let alone been completed. It has been suggested that we can learn from the audit approaches and systems developed by the National Audit Office in the UK. Australian Audit Offices need to ensure that they have robust PA/VFM auditing systems, analytical methodologies and tools in place to undertake quality evaluations at various stages of a PPP, but experience to date at federal and state levels also indicates that there is still a lot to do to get the basis elements of PPPs “right”.
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