New development: Whither the strategic direction of public audit in an era of the ‘new normal’?

Abstract

The Covid-19 pandemic has had a marked, and continuing, impact on most countries and virtually all sectors of their economies—not least on government and its various institutions. There is international recognition that the ‘new normal’ will require more than some transitional adjustments within and across the various sectors, not least the public sector, but also requires research and analysis by the academic community (Ansell et al., Citation2021). This article’s main focus is on the published strategic intentions for future audits by a selection of national audit offices that have provided the most detail of such intentions. A number of other national audit, or similar, offices/courts was also reviewed to ascertain any marked differences of intentions because of the different impacts of the pandemic and government actions taken. It is not only an examination of those intentions but also of the allied question as to whether/how audit offices have, or are acquiring, the necessary systems and expertise for their effective implementation. Both academics and practitioners will need to address short and longer term frameworks and processes to make a successful transition to the ‘new normal’. Hopefully, there will be the leadership across sectors to make it happen. Show more