The Accountability and Independence of the Auditors‐General of Australia: A Comparison of their Enabling Legislation

Abstract

This study reports results on a comparison of the enabling legislation of all nine auditorsgeneral of Australia from a public sector accountability and auditor independence perspective.

Independence and accountability in public and private governance

“…It is paramount in ensuring that the credibility and reputation of legislative auditors is maintained in the public eye” (: 1–2). Additional examples of this tenet can be found in other jurisdictions across the globe, such as in De Martinis and Clark's () work.…”

Public sector audit history in Britain and Australia

“…Comparisons of the various enabling legislative frameworks provided rich sources of data for researchers interested in issues of government accountability. For example, in the light of the Commonwealth Joint Committee on Public Accounts reports (, ), de Martinis and Clark (, p. 26) compared the enabling legislation of Australian auditors‐general to highlight the extent to which the legislation provided ‘the necessary platform for maintaining public sector accountability and supporting key requisites related to independence, mandate, and funding’. Coghill (, p. 15) studied the relationships of the relevant auditors‐general with the Parliament of the Commonwealth of Australia and the Australian Capital Territory Legislative Assembly, finding that the office ‘operates in a governance environment in which interconnectedness, interdependence and interaction are key factors affecting outcomes’.…”

Academics and Auditors

“…Outside of the academy, over the past quarter century, independent government auditors have also taken a keen interest in examining the delivery of transportation infrastructure projects. Independent auditors are a feature of many democratic governments and derive their authority and independence through enabling legislation that positions them as officers of Parliament or Congress rather than answerable to the government in office (Martinis and Clark 2003). To this end, unlike their academic colleagues, independent government auditors have a unique position as insiders within the governing process.…”

“…Independent auditors are a feature of many democratic governments and derive their authority and independence through enabling legislation that positions them as officers of Parliament or Congress rather than answerable to the government in office (Martinis and Clark 2003). Independent auditors are a feature of many democratic governments and derive their authority and independence through enabling legislation that positions them as officers of Parliament or Congress rather than answerable to the government in office (Martinis and Clark 2003).…”