ABSTRACT
This introductory chapter reviews the literature available on the contemporary approach adopted by the State Audit Institution (also known as the Auditor-General’s Office) in making a valuable contribution to the Public Accounts Committee in its legislative oversight function. Public Accounts Committees provide a vital legislative oversight function in scrutinizing public expenditure in the Westminster Parliamentary system. This chapter contributes to the existing literature by critically evaluating the legislative oversight function and how public accounts committee and the state audit institutions address the key challenges in effectively carrying out this function. It is evident from the research carried out that the State Audit Institutions have zealously contributed to holding governments accountable, predominantly through enhancing their strategic and operational capability; however, there is some evidence that this increased stature of the accountability has unintentionally caused an imbalance of access and equity.
