SOLUTIONS MANUAL
Accountability and
Auditing in the
Public Sector
CHAPTER
7
Answers to the Review and Discussion Questions
REVIEW QUESTIONS
1 Define accountability.
• Accountability refers to an obligation of an individual or organization to account for its
activities, accept responsibility for them, and to disclose the results in a transparent manner.
• Public sector accountability concerns establishing a relationship based on the obligation to
demonstrate and take responsibility for performance in like of agreed expectations.
• The government is accountable to the public and it has to disclose its activities by publishing
its financial reports and making them available to the public.
2 Discuss the three types of accountability.
• Financial accountability
This results from holding an individual accountable for effectively performing a financial
activity, such as a key control procedure within a financial transaction process. A well-defined
financial accountability structure serves as the foundation for establishing effective financial
processes.
• Programme accountability
This results from certain programmes and activities reaching their goals and objectives; the
entity is using its resources in the most effective and economica