About the Journal

Public Sector Audit Review is a peer-reviewed academic journal focused on the study and practice of audit within the public sector.

Published by Be Actual Research Institute, the journal serves as a platform for advancing knowledge in public sector auditing, transparency, accountability, and governance. It provides insights into audit practices, risk management, and the evaluation of government financial activities to ensure the proper use of public resources.

The journal covers a wide range of topics, including public sector audit methodology, performance auditing, financial audits, compliance audits, forensic audits, internal controls, and governance mechanisms. It explores the challenges and innovations in auditing public institutions, examining how audit practices can improve accountability, financial reporting, and public sector performance.

As a double-blind peer-reviewed journal, Public Sector Audit Review ensures that all submissions are rigorously evaluated by experts in the field to maintain the highest scholarly standards.

Public Sector Audit Review is published biannually, with issues released in January–June and July–December. It welcomes original research articles, case studies, policy analyses, and reviews that provide valuable contributions to the field of public sector auditing.

The journal aims to foster understanding and development in audit practices that strengthen the governance and financial integrity of public institutions. The journal invites scholars, auditors, public finance experts, policymakers, and practitioners in the public sector audit field to submit their work. Manuscripts must adhere to the journal’s submission guidelines, and those that do not comply with the formatting and style requirements will be returned without review.

Only manuscripts that meet the journal’s academic standards will be considered for further editorial evaluation and peer review. Public Sector Audit Review strives to improve the quality of audits in public sector organizations and to contribute to the effective use of public funds. Through its comprehensive and high-quality research, the journal supports the development of more efficient and transparent audit practices that enhance public trust and accountability in government institutions.