Advancing or retreating in the quest to improve public accountability and government auditing? The South African Draft Public Audit Bill

摘要: The Draft Public Audit Bill was developed to reform the public sector audit function and repeal amendment existing legislation in this regard. This article examines effect proposed has on accountability framework quest improve strengthen function. examination focuses independence of Auditor-General as required by South African Constitution. Major areas concern are identified, relating Auditor-General's provision other services institutions where work is also performed, involvement private auditors audits Auditor-General, marginalisation Registered Government Auditors profession, shortcomings. The cautions that powers necessarily have be assigned order achieve desired status need carefully controlled a tight framework, within which supreme institution (Office Auditor-General) needs operate. It shows does not provide an adequate for functions performs. finally concludes contains numerous provisions will ultimately erode concept.