Public sector audit committees: A behavioural reflection

Local Government Audit Committees: A Behaviour Framework for Effective Audit Committee Performance

“…In an earlier paper, Purcell et al. (: 362) and Thomas and Purcell () conclude that audit committees in Victorian local government were operating in accordance with the Best Practice Guidelines, Local Government Entity, Audit Committees and Internal Audit (Department of Infrastructure ) . They describe the attributes, which can contribute to local government audit committee effectiveness and note that they are the preconditions for effectiveness, but without positive behavioural influences, they will not contribute to overall effectiveness.…”

“…They describe the attributes, which can contribute to local government audit committee effectiveness and note that they are the preconditions for effectiveness, but without positive behavioural influences, they will not contribute to overall effectiveness. Wong (: 190) in common with Purcell (2014) and Thomas and Purcell (), advocates that ‘audit competency and success was directly dependent on the ability of the audit committee to exercise its role through role clarity’ (a ‘pull’ factor) … and ‘successful audit committee performance was related to the organisation's consistent and ethical cooperation with the practices and performance of management, internal audit and external audit’ (a ‘push’ factor).…”

“…This moral compass, founded on a cluster of skills and attributes such as character traits, personal and social and emotional skills, and not on authority and opportunism, coincides with the idea of enabling leaders to create new wisdom traditions (see Thompson in Millar and Poole 2010). In an earlier paper, Purcell et al (2014: 362) and Thomas and Purcell (2015) conclude that audit committees in Victorian local government were operating in accordance with the Best Practice Guidelines, Local Government Entity, Audit Committees and Internal Audit (Department of Infrastructure 2000). 4 They describe the attributes, which can contribute to local government audit committee effectiveness and note that they are the preconditions for effectiveness, but without positive behavioural influences, they will not contribute to overall effectiveness.…”