Title:
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The accountability of audit in central government in Ireland : bridging any expectations gap
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The Irish Constitution defines the key public accountability role of the Comptroller and Auditor
General in the audit of central government, reported through the forum of the Committee of Public
Accounts (PAC). The purpose of the research is to consider how central government audit and their
oversight and reporting mechanisms, played out in a public forum, could address any perceived
expectations gap and therefore contribute to improved governance and accountability. The PAC,
through its conduct of meetings, review of C&AG reports and in its subsequent reporting, may
inadvertently contribute to the widening of the audit expectations gap.
A documentary review of PAC meeting transcripts of scrutiny and deliberations was carried out over a
period of seven years. In the review, regard was given to the audit concepts and expectations gap
definitions as summarised from the international research. The absence or deficiency in the application
of those concepts identified areas where expectations gap issues arise and objectively framed the
consideration of what could be done to reduce the accountability expectations gap pertaining to central
government audit, including internal audit. The research identified a number of factors that lead to
ongoing difficulties of the PAC and C&AG in the discharge of their accountability duties and had
contributed to the expectations gap. The research uniquely showed some aspects of the PAC's public
examination and deliberative processes requiring improvement, with clear audit expectations gap bridging benefits. This research showed a significant deference of the PAC to media reporting of
matters of public accountability of common interest. The research showed a prolific and commendable
output of the C&AG with limited resources and a consequential significant workload for the PAC.
Accordingly, the PAC needs to refrain from deliberations on extraneous matters or matters that it
cannot influence or outside its remit.
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