MULGAN, Richard

Auditors-General : - Oxford : Blackwell Publishers Limited, June 2001

The role of Auditors-General has expanded in recent decades, particularly wiht the development of performance auditing. Performance auditing originated in the manaterialist concern for monitoring results, but in some respects Auditors-General have found themselves at odds with managerialism, particularly where outsourcing and privatisation have reduced the level of public accoutability. Performance auditing has also increased the potential for Auditors-General to clash openly with elected governments, though for the most part they confine their scrutiny to the activities of public servants. Auditors-General have more authority to confront governments over matters of propriety than over efficiency and efffectinvess issues