From Project Audit to Performance Audit - Evolution of Performance Auditing in Australia

This study attempts to demonstrate the evolution of performance auditing in Australia. The previous studies (e.g., Porter, 1981, McCrae and Vada, 1997, Funnel and Cooper, 1998, Guthrie and Parker, 1999, Wanna, et al., 2001) relating to the development of performance auditing have been used the time frame as the development of performance auditing in Australia, however, the present study argues that the development of performance auditing in Australia has not been influenced by the time, rather, it has been influenced by the demand of performance auditing for the changing the functions/activities of the government, policy makers, managements, and the users of the information of the government entities. The development of performance auditing in the Australian National Audit Office (ANAO) mainly forced from the changing of different government policies such as New Public Management, evaluation of economy, efficiency of the government resources and effectiveness of government programs