Public sector auditing in Fiji: tracing its development and expansion

Nirmala Nath, Karen van Peursem, Alan D. Lowe

Research output: Contribution to journalArticle

Abstract

This paper examines the processes of public sector auditing, and its influence in Fiji over the period 1874-2003. Analyses of historical documents indicate that there were four major themes that influenced expansion of traditional auditing into performance auditing. This paper examines these. It also provides insights into the development of accountability practices as a result of changes in the Auditor-General's role. Conclusions drawn from the analysis indicate that traditional public sector auditing in Fiji expanded in accountability terms, possibly driven by public pressure through the media and elected representatives.
Original languageEnglish
Pages (from-to)15-45
Number of pages31
JournalFijian Studies
Volume4
Issue number1
Publication statusPublished - 2006

Keywords

  • public sector
  • auditing
  • Fiji
  • traditional auditing
  • performance auditing
  • accountability practices
  • traditional public sector auditing
  • public pressure
  • media
  • elected representatives

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  • Cite this

    Nath, N., van Peursem, K., & Lowe, A. D. (2006). Public sector auditing in Fiji: tracing its development and expansion. Fijian Studies, 4(1), 15-45.