Purpose: Privacy concerns and data security are changing the risks for businesses and organisations. This indicates that the accountability of all governance participants changes. This paper aims to investigate the role of external auditors within data protection practices and how their role is...

Seeks to provide an overview of the direction of change and to assess the “success” of performance auditing in Australia in the last decade. Identifies the tension between the concepts of “administrative effectiveness” and “policy”. Reviews the recent Australian National Audit Office...

Pressures and demands for accountability and efficiency in the public sector in Australia have given rise to changes and reforms in government administration at both federal and state levels. Developments and experimentation with “techniques” such as programme budgeting, new forms of...