Public Sector Accounting and Budgeting

Public Sector Accounting and Budgeting

Public sector auditing and the challenges of Post-Covid-19: Reviewing the strategies of leading countries national audit offices

Document Type : Review Article

Authors
Shoeyb Rostami 1
Nastaran Haghgoo Tabalvandani 2
1 Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran
2 M. A. in Accounting, Rahbordshomal University, Rasht, Iran
Abstract
The recent epidemic has had a clear and continuous impact on most countries and all sectors of their economy, especially on governments and various institutions. Everyone in the world now knows that this "new norm" requires some transient changes in various sectors at home and abroad, especially the public sector, and also requires research and analysis by the academic community. The main focus of this paper is on the strategic and published objectives that are in the public sector future audit services, and therefore a set of national audit offices (institutions) that have provided the most details of these objectives are used. A number of other national audit offices or similar institutions have been reviewed to identify any significant differences in objectives that result from the effects of the recent illness and the actions taken by governments. Challenges for public sector auditors are how to gain the trust of governments, as well as proving the usefulness and efficiency of audit processes, findings, and recommendations in an environment that is significantly evolving into a "new norm". The present article examines how to adopt or acquire the necessary systems and also to expertise in the effective implementation of the mentioned goals. Both academics and practitioners need to address short-term and long-term frameworks and processes to make a successful transition to this "new norm". 
Keywords
Public sector auditing
Covid-19
Audit efficiency
Audit effectiveness
Countries audit offices strategies

Subjects

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  • Receive Date 30 May 2021
  • Revise Date 20 August 2021
  • Accept Date 07 September 2021