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Public Money & Management Volume 32, 2012 - Issue 2
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Performance auditing—addressing real or perceived expectation gaps in the public sector

Pat Barrett AOCorrespondence[email protected]
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Pages 129-136 | Published online: 06 Feb 2012

References

  • ANAO . 2004 . Better Practice in Annual Performance Reporting (8 April)
  • ANAO . 2006 . The Auditor-General Annual Report 2005–06 (7 September), p. 32
  • ANAO . 2007 . Implementation of the Revised Commonwealth Procurement Guidelines. Report No. 21(31 January), p. 11
  • ANAO . 2008a . Performance Auditing in the Australian National Audit Office, p. 3
  • ANAO . 2008b . Specific Purpose Payments: General Recurrent Grants for Government Schools. Report No. 45 (26 June), pp. 16–23
  • ANAO . 2008c . Defence Materiel Organization Major Projects Report 2007–08. Report No. 9 (27 November), p. 11
  • ANAO . 2009 . Agencies Contract Management. Report No. 14, 2009–10 (25 November)
  • ANAO . 2010a . Audit Work Program July 2010 (July)
  • ANAO . 2010b . The Auditor-General Annual Report 2009–10 (29 September), p. 5
  • ANAO . 2010c . Home Insulation Program. Report No. 12 (15 October)
  • ANAO . 2010d . Direct Source Procurement. Report No. 11 (30 September), para. 3, p. 16
  • ANAO . 2010e . 2009–10 Major Projects Report— Defence Materiel Organization. Report No. 17 (19 November), para. 7, p. 15
  • ANAO . 2011a . See www.anao.gov.au
  • ANAO . 2011b . Management of the Explosive Ordnance Services Contract. Report No. 40 (17 May), para. 16, p. 15
  • Auditing and Assurance Standards Board . 2008 . ASAE 3500: Performance Engagement 15 Melbourne section 19
  • Australian Financial Review . 2011 . Smith stands firm on battle with defence (28 June), p. 61
  • Barrett , P. 2010a . Audit independence is not a one-way street. Address to an international seminar on ‘Strengthening external public auditing in the ASOSAI region’, Seoul (13 December)
  • Barrett , P. 2010b . Performance auditing—what value? . Public Money & Management , 30 ( 5 ) : 271 – 278 .
  • Finance and Deregulation . 2011 . Commonwealth Financial Accountability Review—Strengthening Procurement 12 Canberra
  • GAO . 2010 . Summary of GAO's Performance and Financial Information—Fiscal Year 2009 14 Washington , D.C. 8–10
  • GAO . 2011a . Summary of GAO's Performance and Financial Information 2 Washington , D.C.
  • GAO . 2011b . Fiscal Year 2012 Performance Plan 6 Washington , D.C.
  • GAO . 2011c . Fiscal Year 2012 Performance Plan 1 – 4 . Washington , D.C. appendix 1
  • McPhee , I. 2010 . ‘Thirty-something’— developments in performance auditing. Address to the Canberra Evaluation Forum (26 February), p. 7
  • Morse , A. 2010 . Performance auditing—what value? . Public Money & Management , 30 ( 6 ) : 324
  • NAO . 2009 . Performance Frameworks and Board Reporting London
  • NAO . 2011 . Annual Report 2011 1 London
  • NZ Controller and Auditor-General . 2010 . Annual Report 2009/10 (30 September), pp. 14–18
  • Smelt , S. 2008 . The defence difference. See http://simonsmelt.com/

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