FACTORS AFFECTING THE BEHAVIOR OF GOVERNMENT AUDITORS FOR THE SURVEILLANCE OF THE PUBLIC SECTOR OF PAKISTAN

Abstract

This research is intended to present the important factors which affect the behavior of government auditors, who are responsible for the surveillance of the public sector of Pakistan. Government auditors bring accountability and transparency through financial, regulatory and compliance audits of the public sector.The behavior of government auditors has been studied through a model which consists of four independent variables-human resource practices, audit facilities and external factors. A questionnaire with five point Likert scale has been developed. Three hundred government auditors were selected as a sample of the study. The response rate remained at 83%. Simple and multiple linear regression have been applied to test the relationship between the independent and the dependent variables. It is concluded that HR practices, audit facilities, external factors and behavior of the auditee have positive and significant relationship with the behavior of auditors. If these factors are strengthened, the auditors can work in an effective manner.