Back

Book Review

AUSTRALIA

POSITIVE REVIEWS OF FROM ACCOUNTING TO ACCOUNTABILITY?

ACENTENARY HISTORY OF THE AUSTRALIAN NATIONAL AUDIT OFFICE

The 2002 edition of the Asian Journal of Government Audit featured an article on a book that was commissioned to celebrate the centenary of the Australian National Audit Office (ANAO). From Accounting to Accountability? A Centenary History of the Australian National Audit Office traces the evolution of the ANAO from its inception in1901 until today, covering areas such as the influences of successive Auditors-General, financial statement audit methodology, the initiation of performance audits, stakeholder relationship and the independence of the Auditor General. Since its publication in November 2001, the book has received a number of positive reviews, including reviews by Mr. Athol Yates in the Canberra Bulletin of Public Administration (No. 104 June 2002) and Mr. Bob Shead the Australian Journal of Public Administration (September 2002). A particularly interesting aspect of the book, that was pointed out by the reviewers, is the discussion of the ANAOs initial implementation of performance auditing, a topic that many ASOSAI members may find interesting as they go through the process of implementing and improving performance auditing. Another area that the reviewers found particularly engrossing was the analysis of the ANAO's relationships with its stakeholders (such as Parliament, other accountability institutions and the entities that the ANAO audits) which is an issue that affects all SAIs as they attempt to maintain positive working relationship with external stakeholders.

The book has been hailed as 'absorbing' and Mr. Yates writes that the authors, John Wanna, Christine Ryan and Chew Ng, 'are to be congratulated for producing such a readable history'. Mr. Shead writes that the book has 'brought together much useful material on the circumstances, personalities, tensions and opportunities that have shaped that role of the Commonwealth Auditor-General as it has evolved in parallel with developments in the scope and governance of the Commonwealth public sector over the twentieth century'.

For a copy of the reviews mentioned above, please contact the External Relations Officer, Australian National Audit Office,
19 National Circuit,
Barton ACT 2600, Australia;
Email:agl@anao.gov.au
 Fax +61-2-6203 7519,
Telephone + 61-2-6203 7347