Chapter 14 - Internal auditing. In this chapter we will discuss: explain the different levels of government in Australia and their main responsibilities; explain the concept of accountability; outline the different bases of accounting used in the public sector; explain public sector audit requirements; describe the nature of performance auditing; and describe the nature of regularity audits. | Lecture Auditing and assurance services in Australia 4th ed Chapter 14 - Grant Gay Roger Simnett