Chapter 9: Audit
The links below include all the resources mentioned in the ‘Further Watching and Reading’ section at the end of the chapter plus some other relevant resources I have found since the manuscript was finished.
The International Auditing And Assurance Standards Board’s website includes the 2020 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements (in 3 PDF volumes that are free to download)
The INTOSAI website has a lot of useful material for those interested in auditing by Supreme Audit Institutions, including the International Standards for Supreme Audit Institutions
INTOSAI’s International Journal of Government Auditing
Measuring Supreme Audit Institutions’ Outcomes: Current Literature and Future Insights by Elisa Bonollo (2019)
The Institute of Internal Auditors is a starting point for lots of resources on internal auditing. The IIA also has a YouTube channel
In early 2023 the Institute of Internal Auditors published a consultation draft of proposed Global Internal Audit Standards™
Rana, Steccolini, Bracci & Mihret’s (2021) literature review on public sector performance auditing
Nerantzidis, Pazarskis, Drogalas & Galanis’s (2022) literature review on internal auditing in the public sector.
Efficiency, Economy and Effectiveness—but What About Ethics? Supreme Audit Institutions at a Critical Juncture by Louise Bringselius (2018)