Performance Auditing and Adjudicating Political Disputes

Performance audits have provided governments with new opportunities to take advantage of the public sector auditor's moral legitimacy as an agent of accountability who is independent of government. With particular reference to a recent performance audit by the Australian Auditor‐General which the Prime Minister called for after he was accused of lying to the Parliament, and adopting insights from Suchman's theory of legitimacy, this paper confirms that after an extended, intense period of resistance governments now recognise performance audits and the Auditor‐General's considerable reputation for integrity as potentially potent ways to enhance their political legitimacy.