INTERNAL AUDIT—THE POOR RELATION OF THE PUBLIC SERVICE*

In considering the Public Accounts Committee in relation to internal audit, it should be stated that the duties imposed on the Committee by the Public Accounts Committee Act require it to examine the accounts of the receipts and expenditure of the Commonwealth Government and each statement and report transmitted to the Parliament by the Auditor-General. Inherent in the Committee's functions therefore is a strong association with the audit function.     

He‐said–she‐said: Contrast effects in credibility assessments and possible threats to fundamental principles of criminal law

Purpose. Some criminal trials turn on evaluations of credibility of the complainant and the accused. When credibility is based on how a witness testifies, an evaluation of one party should not influence an evaluation of the other party. If credibility evaluations are bidirectional, fundamental principles of criminal law may be offended. Methods. Six hundred and thirty seven undergraduates read a vignette that described a sexual assault (SA) or a motor vehicle accident (MVA). Karen, the complainant in the SA case and bystander witness in the MVA case, was described as 5, 13, or 20 years old. The vignette was a summary of the police investigation and, in three conditions, the trial. Trial information was manipulated in one of three ways: no information concerning how Karen testified, Karen's testimony was described positively (pro‐prosecution), or described negatively (anti‐prosecution). Participants then rated the perceived credibility of Karen and the accused (Bob) and the probability that Bob was guilty. Results. Karen was viewed more positively in the pro‐prosecution condition and more negatively in the anti‐prosecution. When Karen was judged to be less credible, Bob was rated as more credible and less likely to be guilty. When Karen was seen as more credible, Bob was viewed as more likely to be guilty. Conclusions. This bidirectional effect that the manner in which the prosecution witness testified affected perceptions of the accused and probability of guilt, in certain circumstances, may compromise fundamental principles of criminal law and be a reversible error. We offer possible solutions for future empirical testing.     

The effect of a judicial declaration of competence on the perceived credibility of children and defendants

Purpose. Three studies were conducted to determine the effect of a judicial declaration of competence on perceptions of credibility towards a child witness and an adult defendant. Methods. Undergraduates read vignettes about a 5‐ or a 13‐year‐old child witness or an adult involved in either a sexual assault case or a motor vehicle accident case. In the child conditions, the case was either preceded by a declaration of the child's competence to testify (either specific or general declaration) or there was no mention of the competence of the child. Participants then rated the perceived credibility of both the complainant/witness and the defendant. Results. A judicial declaration of competence that was targeted at the particular child sometimes increased the credibility ratings of the child and decreased those of the defendant, sometimes to levels beyond those observed in the adult conditions. These effects on credibility were not replicated when a general declaration of all children's competence was used. In fact, the general declaration sometimes resulted in more positive ratings of the defendant. Conclusions. These results are discussed in the context of recommendations for the use of competence evaluations and declarations of competence in court.