Public Sector Auditing

The questions below relate to the report that you were asked to read prior to the exam, i.e., "New Zealand Police: Enforcing Drink-Driving Laws" (Controller and Auditor General, 2013).

REQUIRED:

(a) Identify the type of audit that was conducted in this engagement.

(b) Explain the motivation (reason) for the audit.

(c) Outline the scope of the audit.

(d) Identify three (3) measures that were used to assess effectiveness (outputs/outcomes) and/or efficiency.

(e) Identify three (3) audit evidence gathering techniques that were employed in the audit.

(f) Briefly outline three (3) major findings/recommendations from the audit.

(g) Explain whether there are any auditor independence issues and if so, how they were addressed.