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: