The Integrity of Public Sector Auditors

Abstract

The study aims to determine the extent that public sector auditors uphold integrity in their engagement in public sector audit reporting. The study further seeks to examine the etymologic meaning of integrity and to establish if the terminology is properly viewed in the accounting palace in the light of the earliest meaning of the term. This study adopted extant literature descriptive methodology and library research strategy. As a result, the study was able to get insight into integrity reporting (IRO) as an integral part of the auditor's report. It was observed from literature that the application of integrity was very narrow in the accounting usage in the light of IFAC submission on the meaning of integrity in relation to the foundational submission of the concept. This study concludes from previous findings that public sector auditors are not professionals of maximum integrity dimensions. The study therefore recommends the Auditor's Integrity Composition Circles (AICC). The AICC comprises dimensions of integrity reporting on which auditors must express their compliance, whether full, partial, or non-compliance. While the Integrity Reporting Dimensions and Requirements (IRDR) have a broad scope, the Integrity Reporting Dimensions Requirements (IRDR) offer a more specific and detailed application. The IRDR provides a detailed framework to assess and question the integrity demonstrated by auditors during their engagements.