Abstract

This study systematically reviews public sector auditing to examine how oversight mechanisms function and how accountability can be improved. Based on 39 peer-reviewed studies, the review synthesizes evidence on internal audits, external/public audits, forensic auditing, performance auditing, technology-driven oversight, and governance systems. Results show that internal audits strengthen governance but are limited by weak independence and resource constraints, while external audits support transparency yet face political and structural challenges. Emerging technologies enhance audit accuracy but introduce new governance issues. The review highlights the need for interdisciplinary frameworks to strengthen oversight and promote public sector accountability.

This work is licensed under a Creative Commons Attribution 4.0 License.