Australian Society of Certified Practising Accountants Annual Research Lecture, Canberra Some Thoughts about the Roles, Responsibilities and Future Scope of Auditors-General

This evening you are getting two for the price of one. However, my partner is certainly not in any sense half price. Nevertheless, I have to confess that we were the last hope in a long line of possible candidates for this year’s research lecture. In fact the Committee were perilously close to abandoning the lecture for the first time as possible candidates progressively declined. That was the last thing Professor Alan Barton from the Australian National University, Chair of the Committee, wanted. I therefore have two votes of thanks to make. One is to John Taylor, the former Auditor-General who requires no introduction. And the other is to the editors, particularly Dr John Wanna, of the Australian Journal of Public Administration. John and I were asked to prepare articles dealing with the roles and responsibilities of Auditors-General for the September edition of the Journal. Particular questions were posed to John. I was given a less precise mandate. Latterly, we each exchanged our efforts. It occurred to me that such comments could be of interest in any debate about replacement bills fo