Proceedings of 20th International Business Research Conference
4 - 5 April 2013, Dubai, UAE, ISBN: 978-1-922069-22-1
Public Performance Audit Reports: Extent of Format
Compliance South Africa versus Australia
Samantha E Gomez and Prof. Nirupa Padia
Performance auditing in the public sector originated in the late 1970s and
would appear to be prevalent in developed countries. As performance
auditing has previously been known as operational auditing, management
auditing and value-for-money auditing, it seems to be in a constant state
of change and advancement. This study is an exploratory study devised
to compare and contrast the extent of compliance to guidelines
established by INTOSAI in relation to the format of public performance
audit reports. In this study, public performance audit reports in South
Africa, a developing country, and in Australia, a developed country, are
examined. Reports published by both South Africa and Australia were
reviewed using a quantitative approach to inspect possible variation in
report format from the INTOSAI guidelines The results of this study
revealed that Australian performance audit reports seem to be more
compliant with INTOSAI guidelines with regard to format than South
African performance audit reports.
Field of Research: Accounting
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Miss Samantha E Gomez, School of Accountancy, Faculty of Commerce, Law and Management,
University of Witwatersrand, Johannesburg, South Africa. Email: Samantha.gomez@wits.ac.za
Prof Nirupa Padia, School of Accountancy, Faculty of Commerce, Law and Management, University of
Witwatersrand, Johannesburg, South Africa. Email: Nirupa.padia@wits.ac.za