PerformanceAuditing in the Australian Urban Water Industry

ReportNo WSAA 35

November 1991





Thisstudy was undertaken under Urban Water Research Association grant no EF 11. Insummary, the following matters were addressed:


TheProject Team undertook a survey of the issues facing the water industry sincethese concerns impact on the services required of internal audit units. Theissues identified covered a wide ambit and included administrative, technicaland commercial matters.


Performanceauditing was identified as a means of assisting water industry managers toimprove the economy, efficiency and effectiveness of their operations.


Asnapshot of the status, range and scope of the internal auditing in the waterindustry has been provided.


Theview of Chief Executive Officers (CEO’s) was also sought using an interview andquestionnaire technique. CEO’s recognised the need for some form of internalreview process however the benefits which could be directly attributed tointernal audit were not always clearly identified.


Auditors-Generalwere also consulted by the Project Team. There was a generally perceived needfor an increased internal audit presence to promote accountability in waterindustry bodies.


Theprofessional development needs of internal audit managers and staff wasidentified as a critical factor in improving the level of service provided byinternal audit units.


Theproject team identified a number of positive messages, challenges and issueswhich need to be further addressed by the professional associations, internalaudit managers and through further research.


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