New development: Breaking out or hanging on? Internal audit in government

Abstract

Public audit is in transition. On the one hand, professional organizations claim it is time ‘to break out’ and develop new roles for auditors that ‘add more value’. On the other hand, critics are concerned about public sector accountability deficits necessitating more control and urging auditors to hold on to their traditional role. This article discusses tensions and relevance between these positions and their implications for auditing in government. The article will help policy-makers in their strategic decision-making on the role and focus of internal audit in government.

Keywords:

• Accountability deficits
• accountability overload
• control
• internal audit
• performance management

Additional information

Notes on contributors

Thomas Schillemans

Thomas Schillemans is Professor of Public Governance at Utrecht University, The Netherlands.

Mark van Twist

Mark van Twist is Professor of Public Administration at Erasmus University Rotterdam. He is also an Extraordinary Member of the Board of The Netherlands Court of Audit.

Martijn van der Steen

Martijn van der Steen is Professor of Public Administration at Erasmus University Rotterdam, The Netherlands.

Ilsa de Jong

Ilsa de Jong is a Researcher at The Netherlands School of Public Administration.