Book Review: A History of British National Audit by David Dewar and Warwick Funnell

Book Review: A History of British National Audit by David Dewar and Warwick Funnell


picture13A wide-ranging new book “A History of British National Audit” was published by the Oxford University Press during December, 2016.  Written by David Dewar, former Assistant Auditor General at the UK National Audit Office, and Warwick Funnell, Professor of Accounting and Public Sector Accountability at the University of Kent, it charts the pursuit of public accountability and the challenges overcome throughout the 900-year history of the NAO and its predecessors, from the medieval Exchequer to the work of the NAO today. Key themes include: securing operational and financial independence; extending the range and depth of examinations from an audit concerned mainly with matters of financial appropriation and regularity into major examinations of economy, efficiency and effectiveness; and relationships with Parliament, the UK Public Accounts Committee, the Treasury, spending departments, and other audited bodies. It reviews continuing developments in such areas as: the role of Accounting Officers; rights of access and inspection; issues of probity and governance; and the importance of providing added value from audit work.  The book also considers the need for further change as the public sector continues to develop and wider-ranging arrangements and new accountabilities are introduced for the delivery of programmes and services.





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