Several recent studies have examined whether the presence of internal audit in the public sector affects the outcomes of external audits. The issue is important because all government leaders face pressure to justify program and organizational unit value in measurable ways or risk budget...

Strategic models of auditor-inspectee interaction have neglected implementation details in multiple-inspectee settings. With multiple inspectees, the target audit probability derived from the standard analysis can be implemented with sampling plans differing in the budgets committed to support...