In 2015, with the support of CPA Australia, Professor Kerry Jacobs of UNSW and Professor Lee Parker of RMIT published a comparative analysis of public sector performance audit scope and practice in audit offices across Australia.
The research finds that performance audit is now established across all jurisdictions, with the exception of South Australia, and there is an increasing focus on program outcomes rather than just controls. Furthermore, ‘despite the different political and institutional drivers for performance audit identified within the academic literature, the practice of performance audit has evolved to reflect a high level of consistency’.
Vista Advisory knows from its own work and discussions with Auditors-General and performance audit teams that the development and adoption of AUASB standards (i.e. ASAE 3500 – Performance engagements) has assisted in facilitating this consistency in terminology and approach, as has cooperation across jurisdictions with methodology and tools.
The research is useful for performance auditors interested in seeing how the work of their office compares with that in other Australian jurisdictions, and is available at: