Audit for accountability in China : An incomplete mission

Research output: Journal Publications and Reviews (RGC: 21, 22, 62)21_Publication in refereed journal

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Original languageEnglish
Journal / PublicationAustralian Journal of Public Administration
Volume68
Issue numberSUPPL. 1
Publication statusPublished - Mar 2009

Abstract

This article argues against the conventional wisdom that accountability is the raison d'être of auditing activities. Audit, admittedly, is a part of the accountability architecture as it contributes to the financial health of a government and the effective management of public money. This does not mean, however, that audit necessarily generates accountability. China's experience with establishing a power audit regime shows that without enabling goals, impartial structural arrangements, and effective procedures, auditing for accountability only remains an incomplete mission. © 2009 National Council of the Institute of Public Administration Australia.

Research Area(s)

  • Audit, Corruption, Financial management, Public accountability