Data Management

Manoeuvring The VFM Auditor Identity Within The State Public Sector In Australia Through Business Planning: The Case Of The Victorian Auditor-Generals Office (VAGO)

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Executive Summary

This paper examines how a State Audit Office (SAO) in Australia has developed and moulded, the auditor identity, through the corporate planning and annual planning process, from financial auditor to the Value For Money (VFM) auditor. The research context is the public sector audit transformation process of the Victorian Auditor-General's Office (VAGO) in Australia. This research paper is framed within the four stages of 'Sociology of Translation' (Latour, 1987, and Callon, 1988). The research project extends and tests the conclusions and arguments made by recent research studies on the VFM audit's development of the audit mandate, jurisdiction and audit environment in the Province of Alberta, Canada (Radcliffe, 1998, 1999, Gendron et al. 2001, 2007) and National Audit Office of Denmark (Skaerbaek, 2009).

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