E‐commerce impact on Canadian public sector audit practice

Abstract

Purpose

This paper reports on the research conducted into the adaptations Canadian public sector auditors have made to the emergence of e‐commerce and e‐business in the delivery of public services.

Design/methodology/approach

A comprehensive review of the literature was completed as a foundation for creating a semi‐structure interview questionnaire used in a series of interviews with audit executives from 20 audit organizations in Canada's public sectors.

Findings

The study found a distinct disconnect between what is reported in the literature and what has actually happened in practice. Practicing auditors do have a significant interest in the impact of e‐business on the audit profession specifically and on their client organizations generally. But there is significant disagreement about whether e‐business constitutes just another set of technologically mediated changes, not much different from the many others of the past 30 years, or whether e‐business is truly disruptive in nature. The consequence of this disagreement is difference in audit practice among constituencies and highly variable dependency on external expertise in favour of developing internal capacity.

Research limitations/implications

The research is limited to internal auditors of public sector organizations in Canada.

Practical implications

A key area for future research is the impact on e‐business on horizontality of management practice in the public sector and the need for more holistic audit interventions.

Originality/value

The paper identifies key differences between what is said in the literature and what is done on the ground. It identifies key lessons from audit experience related to evolving e‐government, including the management of new risks. The research is valuable to both researchers and practicing public sector audit executives alike.

Citation

Nikoloyuk, G.M., Marche, S. and McNiven, J. (2005), "E‐commerce impact on Canadian public sector audit practice", International Journal of Public Sector Management, Vol. 18 No. 1, pp. 83-95. https://doi.org/10.1108/09513550510576161