see also...
Audit
Public-sector audit has its own characteristics, which differentiate it from its private-sector equivalent. These include:
- a wider scope, including reviewing the regularity, probity and value for money with which public-sector services are provided
- auditors not being appointed by the organisation itself and thus generally having a higher level of independence than in the private sector
and
- the audit reports being provided to parliament and made available publicly.
Audit independence is generally considered to be an important aspect of the auditor-general. Unfortunately for most countries this is an ideal which has to be worked for. For further details on audit independence see section 'Auditor independence'.