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| Author: | Ng, A. Y. |
| Title: | Public accountability and performance auditing in government |
| Journal: | International Journal of Auditing
2002 : JUL, VOL. 6:2, p. 109-118 |
| Index terms: | ACCOUNTABILITY EFFECTIVENESS EFFICIENCY GOVERNMENT PERFORMANCE AUDITS HONG KONG |
| Language: | eng |
| Abstract: | Recent incidents which may involve corruption and misconduct by high government officials in the Hong Kong Special Administrative Region (HKSAR) have aroused public interest in, and concern for, the processes for which the government is held accountable to its citizens as a whole. This requires the reinforcement and reinstatement of a proper and workable government audit mechanism. The objectives of the government audit are considered, together with a discussion of the latest notions of public accountability which require periodic reporting by managers and an annual audit. |
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