The audit model and profession

The audit model and profession

An Examination of the relevance of the audit model in its current state, as well as the evolution of the profession.


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Should government audits deliver more than just a pass or fail opinion? This section examines the relevance of the audit model in its current state, as well as the evolution of the profession. Government audits are essential to delivering an objective and independent view of government programs and services, and they help provide accountability to the use of public funds. The reality is that audits have been evolving and transforming in government for some time. While innovation in the audit and the pace at which change is taking place may vary from country to country, there are definite steps being taken to make audit more relevant tothe users. 

The views in this section include the following:

  • Auditors should deliver information that is beyond a pass or failopinion, and should have the training and capability to do so.      
  • How audit might evolve in the future is unclear because of the way government audits are viewed by stakeholders, the current local regulatory environment, and the needs of the government.·       
  • The stronger emphasis on transparency in government reporting will likely impact what is audited and how the audit is conducted.·       
  • For some countries, the move from cash to accrual-based accounting has already taken place, resulting in improved government reporting.

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