Please use this identifier to cite or link to this item: http://archive.cmb.ac.lk:8080/xmlui/handle/70130/2238
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dc.contributor.authorRajapakse, Bandara-
dc.date.accessioned2012-03-20T09:09:45Z-
dc.date.available2012-03-20T09:09:45Z-
dc.date.issued2003-
dc.identifier.citation9th International Conference on Sri Lanka Studies Full Paper Number 170en_US
dc.identifier.urihttp://archive.cmb.ac.lk:8080/xmlui/handle/70130/2238-
dc.description.abstractEntire investment and annual maintenance costs of public sector enterprises are financed by the public treasure. Thus, the public has paramount right to know the actual performance of such organizations. On behalf of the public, the Department of Auditor Generals’ of Sri Lanaka has been performed as an independent auditor of the public enterprises over 200 years. Media has frequently reported that government audit officers who perform their duties with common objectives to protect the public interest and right have harassed, insulted and life threats since some public sector officers oppose to the government audit. Therefore, this study has designed to assess attitudes of the public sector employees’ on government audit. Data was collected through survey and interviews. Sample for survey consists of randomly selected fifty employees covering audited seven public sector organisations. Additionally, two employees and one executive officer of each organisation, which are included in the survey sample, were interviewed. The study found that, officers who have personal objectives (self motives) dislike to government audit where as officers who have social objectives (public motives) have understood that government audit as a compulsory activity to protect the public interest and public sector enterprises. However, majority of the public sector employees have negative attitudes about the quality of the government audit.en_US
dc.language.isoenen_US
dc.titleGovernment Audit: A Review of Employees’ Attitudes on Government Audit of Public Sector Enterprises in Sri Lankaen_US
dc.typeResearch paperen_US
Appears in Collections:Department of Accounting

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