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How do supreme audit institutions manage their autonomy and impact? A comparative analysis

Journal article
Authors Jon Pierre
Jenny De Fine Licht
Published in Journal of European Public Policy
Volume 26
Issue 2
Pages 226-245
ISSN 1350-1763
Publication year 2019
Published at Department of Political Science
Pages 226-245
Language en
Keywords Auditing; autonomy; regulatory capture; reform advocacy; SAI; supreme audit institution
Subject categories Public Administration Studies


Supreme audit institutions (SAIs) are gradually becoming important agents of public management reform; a development raising issues of autonomy and potential capture by auditees as well as by the political system. Drawing on exploratory case studies of the rules and strategies of four high-performing SAIs – those of Australia, New Zealand, Norway and Sweden – the article shows that SAIs have different approaches to the balance between autonomy and impact. These results imply that there is not only one way of organizing an efficient and autonomous SAI, but that different positions can prove viable.

Page Manager: Webmaster|Last update: 9/11/2012

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