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Where is Public Sector Auditing: A Comparative Analysis

Ferry, Laurence and Ruggiero, Pasquale and Midgley, Henry (2022) 'Where is Public Sector Auditing: A Comparative Analysis.', in Auditing Practices in Local Governments: An International Comparison. , pp. 149-159. Emerald Studies in Public Service Accounting and Accountability.


This chapter summarises the analysis of the preceding chapters. Whilst different countries use different models for their audit, some continuities do emerge. The audit explosion has led to the advance of both financial and performance audit. Inspection however remains an infrequent feature of the audit landscape. Many countries have a localised system of local audit in which the role and influence of audit is variable. Furthermore, the audit of local government lacks a clear democratic role at the moment.

Item Type:Book chapter
Full text:(AM) Accepted Manuscript
Available under License - Creative Commons Attribution Non-commercial 4.0.
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Publisher statement:This author accepted manuscript is deposited under a Creative Commons Attribution Non-commercial 4.0 International (CC BY-NC) licence. This means that anyone may distribute, adapt, and build upon the work for non-commercial purposes, subject to full attribution. If you wish to use this manuscript for commercial purposes, please contact
Date accepted:28 February 2022
Date deposited:23 May 2022
Date of first online publication:15 June 2022
Date first made open access:15 June 2022

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