Current practice regarding materiality in government audits under generally accepted auditing standards varies widely. In this empirical study, we investigate whether government auditors agree on an appropriate base for calculating materiality and what percentages they apply. In a government...

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...