DEVELOPING STATE AUDIT IN BRITAIN

Abstract

This paper discusses the development of the British state audit system exercised by the Public Accounts Committee (PAC), the Comptroller and Auditor General (CAG) and the National Audit Office (NAO). It briefly describes the concerns which led to a campaign for reforming our audit arrangements and to the passing of the National Audit Act in 1983 and considers ways in which that Act could be used to increase the effectiveness of parliamentary and public accountability of central government in the light of new developments in the management of departments.