Auditors‐General: Cuckoos in the Managerialist Nest?
In: Australian journal of public administration, Band 60, Heft 2, S. 24-34
ISSN: 1467-8500
The role of Auditors‐General has expanded in recent decades, particularly with the development of performance auditing. Performance auditing originated in the managerialist concern for monitoring results, but in some respects Auditors‐General have found themselves at odds with managerialism, particularly where outsourcing and privatisation have reduced the level of public accountability. Performance auditing has also increased the potential for Auditors‐General to clash openly with elected governments, though for the most part they confine their scrutiny to the activities of public servants. Auditors‐General have more authority to confront governments over matters of propriety than over efficiency and effectiveness issues.