Public Sector Auditing

Public Sector Auditing is an activity directed towards entities that provide services and supply of goods whose financing comes from tax revenues and other revenues for the purpose of comparing the conditions found and the criteria set. A public sector audit refers to audits covering the government, healthcare, education, charities and other public non-for-profit organisations. There are accounting firms that specialise in such public sector audits, not only providing general auditing services, but other advice, such as how effectively these organisations can make use of taxpayer money or how best to manage their financial assets. However, unlike audits for private organisations, an auditor, auditing a public organisation may also go further to assess whether the public organisation is meeting its mission or objectives. 

In Indonesia, public sector auditing regulated in 'UU no.15 tahun 2004' and called state finacial audit.