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A History of British National Audit – The Pursuit of Accountability - Oxford Scholarship Online
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A History of British National Audit: The Pursuit of Accountability

David Dewar and Warwick Funnell


The book provides a history of the origins and development of the institutions and practices of British public sector audit, which are meant to ensure the financial accountability of the Executive to Parliament. From the eleventh century, better accountability often depended on a combination of opportunism and determination against a background of wider developments in constitutional and political manoeuvring. Until the nineteenth century there was a persistent determination by the ruling monarch to resist greater financial accountability to Parliament. Thus, a primary concern is the political ... More

Keywords: National Audit Office, public sector audit, financial accountability, public sector management, constitutional authority, 1866 Audit Act

Bibliographic Information

Print publication date: 2016 Print ISBN-13: 9780198790310
Published to Oxford Scholarship Online: January 2017 DOI:10.1093/acprof:oso/9780198790310.001.0001


Affiliations are at time of print publication.

David Dewar, author
Formerly Assistant Auditor General, National Audit Office (NAO)

Warwick Funnell, author
Professor of Accounting and Public Sector Accountability, Kent Business School, University of Kent