The interface between internal and external audit in the Australian public sector
This study seeks to answer the research question ‘using reliance as the pivotal consideration, what factors determine the efficient and effective interrelationship between internal and external audit?’, within the context of the Australian public sector. A qualitative approach, framed within agency...
| Main Authors: | , , , |
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| Format: | Journal Article |
| Published: |
Wiley-Blackwell Publishing Asia
2013
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| Online Access: | http://hdl.handle.net/20.500.11937/14105 |
| _version_ | 1848748532153974784 |
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| author | Pilcher, Robyn Gilchrist, David Singh, Harjinder Singh, Inderpal |
| author_facet | Pilcher, Robyn Gilchrist, David Singh, Harjinder Singh, Inderpal |
| author_sort | Pilcher, Robyn |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | This study seeks to answer the research question ‘using reliance as the pivotal consideration, what factors determine the efficient and effective interrelationship between internal and external audit?’, within the context of the Australian public sector. A qualitative approach, framed within agency theory, was adopted using a case study and structured interviews. Findings included factors supporting prior literature as well as some unique to the research described here. As a result, this article makes a contribution to the literature examining public sector internal and external audit interrelationships as well as the literature on police audit and performance. It also has practical implications for both the case study site and similar organisations throughout the world. |
| first_indexed | 2025-11-14T07:06:32Z |
| format | Journal Article |
| id | curtin-20.500.11937-14105 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T07:06:32Z |
| publishDate | 2013 |
| publisher | Wiley-Blackwell Publishing Asia |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-141052019-02-19T05:34:54Z The interface between internal and external audit in the Australian public sector Pilcher, Robyn Gilchrist, David Singh, Harjinder Singh, Inderpal This study seeks to answer the research question ‘using reliance as the pivotal consideration, what factors determine the efficient and effective interrelationship between internal and external audit?’, within the context of the Australian public sector. A qualitative approach, framed within agency theory, was adopted using a case study and structured interviews. Findings included factors supporting prior literature as well as some unique to the research described here. As a result, this article makes a contribution to the literature examining public sector internal and external audit interrelationships as well as the literature on police audit and performance. It also has practical implications for both the case study site and similar organisations throughout the world. 2013 Journal Article http://hdl.handle.net/20.500.11937/14105 10.1111/auar.12032 Wiley-Blackwell Publishing Asia fulltext |
| spellingShingle | Pilcher, Robyn Gilchrist, David Singh, Harjinder Singh, Inderpal The interface between internal and external audit in the Australian public sector |
| title | The interface between internal and external audit in the Australian public sector |
| title_full | The interface between internal and external audit in the Australian public sector |
| title_fullStr | The interface between internal and external audit in the Australian public sector |
| title_full_unstemmed | The interface between internal and external audit in the Australian public sector |
| title_short | The interface between internal and external audit in the Australian public sector |
| title_sort | interface between internal and external audit in the australian public sector |
| url | http://hdl.handle.net/20.500.11937/14105 |