ABSTRACT
Auditing is an accountability mechanism that dates back many centuries. Auditors perhaps suffer from bad press. An auditor is not expected to detect all frauds but the results of their audit testing may identify fraud. The International Organization of Supreme Audit Institutions(INTOSAI) Lima declaration also calls for legislative auditors to be financially independent, that they can resource their work without fear of compromise. The Exchequer and Audit Departments Act 1866 required all government departments to produce annual accounts and established an Exchequer and Audit Department headed by the Comptroller and Auditor General (CAG). The Poor Law Amendment Act 1844 created the district audit, an independent audit of the poor law boards that oversaw the administration of relief to the poorest in society, conducted by a competent auditor. Internal audit might be carried out by employees of the organization or it might be outsourced to a specialist provider.
