Abstract
This research determines the impact of local government’s internal audit process on the audit client management’s adoption of audit recommendations. Publicity of financial and operational problems in government in recent years has led to concerns about the quality of government audits, the extent of public managers’ adoption of audit recommendations, as well as citizen demand for accountability in government. In spite of this, the importance of the government audit process in ensuring accountability has gained little attention in public management research. A survey of local government audit executives was conducted to determine various aspects of the local government internal audit process and their relationships with audit client management’s adoption of audit recommendations. Results show that client management’s adoption of audit recommendation is a function of auditor professional designation, due diligence, client relations, documentation and tracking of audit recommendations, as well as of follow-up audits to verify implementation of agreed-upon action plans.
Subject
Strategy and Management,Public Administration
Cited by
12 articles.
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