The Activist Auditor: A New Player in State and Local Politics

Document Type

Article

Publication Date

9-1-1991

Department

Political Science, International Development, and International Affairs

Abstract

What is the role of the government auditor in today's public administration? Professor Wheat discusses the dramatic emergence ofperformance auditing and the activist auditor as centralfeatures of American government at all levels. After reviewing various factors that have led to the widespread adoption ofperfornance auditing, Wheat provides examples of its more "activist" practitioners. Proactive and indepen- dent, they are typically willing to go beyond expressed man- dates, to initiate audits, and to issue special reports onfinan- cial trends. Adherents to "generally accepted government auditing standards, " activist auditors regard the public as their "ultimate client." Wheat concludes by noting the bene- fits gained by having the "new players" on the governmental scene.

Publication Title

Public Administration Review

Volume

51

Issue

5

First Page

385

Last Page

392

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