Change and improvement in audit and inspection: A strategic approach for the twenty-first century

Abstract

There have been major developments in public audit and inspection (PSAI) in the UK in recent years. These include the emergence of the modern idiom which is being established for PSAI; significant changes in the legislative framework and organisational structures within which PSAI operates; an evolution and consolidation of key principles of and approaches to audit and inspection; and diversification and innovation in the methodologies used by auditors and inspectors. These important developments highlight a number of as yet unresolved issues that will shape the future of PSAI in the UK.

Acknowledgements

The author would like to thank the following for their helpful comments on earlier drafts – Michael Bichard, Sandy Blair, Steve Bundred, Jeremy Colman, Andrew Gray, Katherine Kerswell, Steve Martin, Sue Morgan, James Strachan, Ian Summers, and Huw Vaughan-Thomas.