文章基本信息

标题：Public sector audit committees: A behavioural reflection
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作者：Keith Thomas ; Aquinas J. Purcell
期刊名称：Journal of Business Systems, Governance & Ethics
印刷版ISSN：1833-4318
出版年度：2015
卷号：10
期号：1
DOI：10.15209/jbsge.v10i1.846
出版社：Victoria University
摘要：Australian public sector audit committees are part of a governance process (Farrar, 2008) and assist in the maintenance of reliable systems of financial and performance reporting and internal controls as well as enhancing the internal auditor’s independence to provide unfettered advice (Cameron 2008, 2004). The Australian National Audit Office in its analysis of processes and practices described public sector governance as ‘how an organisation is managed, its corporate and other structures, its culture, and the way it deals with its stakeholders’ (Australian National Audit Office 2003, p. 6).