A new report from the Public Audit Forum (PAF) argues that, with clear risk assessment by auditors, electronic service delivery need not lead to a loss of accountability. There are fears among some working in the public sector that the increasing moves to electronic service delivery, as set out in the Modernising Government Agenda, could lead to a lack of control and accountability.The new report tries to address those concerns, by pointing out that delivering services over electronic networks does not result in new audit objectives, but in new risks that need to be addressed. It sets out how electronic service delivery affects audit, the importance of information security standards to audit evidence; and how auditors need to respond to the new challenge.
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