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- Public sector accounting reforms in UK and EU ( PDF)
 - Presentation by Andy Wynne, March 2002. An overview of recent public-sector financial management reforms in the UK and the European Union, including: setting standards; inspection; and Public Private Partnerships (PPPs).
- Use of private-sector auditors - quality control, a regulator's perspective ( PDF)
- Presentation by Andy Wynne, October 2003. There is increasing use of private-sector auditors to audit some public-sector organisations. As a result, the regulation of these auditors becomes an important concern. This presentation summarises an outline of the main issues to consider and the approach adopted by the Audit Commission from the UK.
- Governance in the public sector (PDF)
- Presentation by Andy Wynne, 2004. This presentation discusses the main aspects of governance and internal control in the public sector.
- Cash or accrual accounting (PDF)
- Presentation by Andy Wynne, 2003. Examines the relative merits for the public sector of the cash and accrual bases of accounting.
- Financial or performance audit (PDF)
- Presentation by Andy Wynne, August 2003. In recent years there has been increased use of performance or value-for-money audit and there is some debate over their relative priorities. This presentation outlines the relative importance of financial audit and dedicated value-for-money work. It also considers the risks involved with adopting a value-for-money approach to audit.
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