Significant changes in public sector have impacted on the operations of government audit offices in several countries, notably, Australia, New Zealand, Canada, United Kingdom and the United States. Government audit offices are required to operate in a more contestable or market-like environment,...

Several recent studies have examined whether the presence of internal audit in the public sector affects the outcomes of external audits. The issue is important because all government leaders face pressure to justify program and organizational unit value in measurable ways or risk budget...