- Independent audit scrutiny and oversight helps improve audit quality and thus public confidence in audited entities.
- Public sector audit committees should expect a risk based, forward looking, real-time approach to audit which uses risk assessment to determine audit priorities and reports ex ante as well as ex post.
- Public sector auditors and audit committees need support from legislators, audit regulators and peer bodies to help them enhance the quality of public sector audit.
|About the expert|
UK Chartered Accountant experienced in financial, performance and procurement audit – running courses since 2012 for European Court of Auditors. Former Chair of Wandsworth Borough Council’s Audit Consultation Panel and a former non-executive Director of Battersea Arts Centre Trust (London). Author, with Peter Braun, of “Public Sector Procurement Audit – A Practical Guide”, published by EIPA in 2020.