Auditors-general: Cuckoos in the managerialist nest?

Abstract

The role of Auditors-General has expanded in recent decades, particularly with the development of performance auditing. Performance auditing originated in the managerialist 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 accountability. 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 effectiveness issues.