Title

Audit Committees And Accountability In Local Government: A National Survey

Keywords

Accountability; Audit committee; Best practices; Ethics; Local government

Abstract

Financial scandals in city governments have received increased publicity in recent years. Audit committees have been suggested as a way review and improve standards and procedures for financial accountability. Audit committees assist local government managers in overseeing and monitoring the financial accounting and auditing process. They provide a communication link between elected officials, municipal managers, and independent auditors. This study relies on national survey data to examine the prevalence, role, and composition of audit committees in cities with populations over 65,000 and the conditions affecting their use and effectiveness. Interviews and a brief case study supplement survey data to provide richer detail regarding the performance of audit committees in ensuring improved accountability. © 2003, Taylor & Francis Group, LLC.

Publication Date

1-1-2003

Publication Title

International Journal of Public Administration

Volume

26

Issue

4

Number of Pages

329-362

Document Type

Article

Personal Identifier

scopus

DOI Link

https://doi.org/10.1081/PAD-120019224

Socpus ID

85050168636 (Scopus)

Source API URL

https://api.elsevier.com/content/abstract/scopus_id/85050168636

This document is currently not available here.

Share

COinS