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- Do Private Sector Financial Statements Provide a Suitable Model for Pubic Sector Accounts? (PDF)
 - Andy Wynne, 2003. This paper provides some of the background to the move to accrual accounting by the public sectors of some countries in recent years. It also provides a review of the case for and against such a move.
- ACCA PFI survey - summary results (PDF)
- ACCA, 2002. ACCA undertook a survey of its UK members and their attitude to PFI. This summary provides a snapshot of their views and concerns over whether PFI provides value for money.
- PFI PPP South Africa (PDF)
- Andy Wynne, November 2002. A discussion of the possible costs and benefits of Public Private Partnerships (PPPs) as they have been introduced in South Africa.
- Internal audit in Southern Africa (PDF)
- Andy Wynne, 2000. describes central government internal audit functions in the five southern African countries of Botswana, Malawi, Namibia, Zambia and Zimbabwe.
- Finance Guides (PDF)
- Andy Wynne, 2000. Further internal controls for the six main financial systems are outlined in this document. We would be interested to hear your comments on the usefulness of the document.
- Key public-sector internal controls (PDF)
- Andy Wynne, 2000. The most important internal controls for public-sector organisations are outlined in this document. We would be interested to hear your comments on the usefulness of the document. This summary was produced from a summary audit report from the previous Auditor-General of The Gambia.
- Internal auditing guidelines for East and Southern Africa Association of Accountants General - ESAAG (PDF)
- February 2001. Recommended to all government institutions in member countries to provide best practice principals.
- Performance measures for internal audit (PDF)
- Andy Wynne, 2001. Measuring the performance of internal audit is always a challenging issue. A range of performance measures should be developed and monitored. A selection are outlined in this document. We would be interested to hear your comments on the usefulness of the document.
- Is the move to accrual-based accounting a real priority for public-sector accounting? (PDF)
- Andy Wynne, 2004. This paper aims to provide a view on the move to accrual based accounting which accepts that there may be some advantages, but ensures that the risks, costs and disadvantages are not overlooked.
- A briefing on the PFI in the UK (PDF)
- Andy Wynne, September 2002. An overview of the costs and benefits of implementing the PFI in the UK, including an assessment of the extent to which its changing objectives have been achieved.
- Corruption prevention in the public sector (PDF)
- Andy Wynne, 2004. Increased openness and accountability is thought to help to reduce corruption in the public sector. A number of such examples are available from this paper:
- Pre-payment checks, compliance audit or risk-based audit: what is the most effective role for internal audit? (PDF)
- Andy Wynne, 2004. Three main approaches to internal audit are considered, the relative merits of pre-audit and compliance audit and introduces risk-based audit.
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