Hilkka Summa
- Published in print:
- 1999
- Published Online:
- October 2011
- ISBN:
- 9780198296003
- eISBN:
- 9780191685170
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/acprof:oso/9780198296003.003.0005
- Subject:
- Business and Management, Public Management
This chapter provides an overview of what is actually being done by SAIs. It compares the audit topics covered by the SAIs in Great Britain, Sweden, The Netherlands, Finland, and France in order to ...
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This chapter provides an overview of what is actually being done by SAIs. It compares the audit topics covered by the SAIs in Great Britain, Sweden, The Netherlands, Finland, and France in order to understand the trends and changes in the focus of performance audit across SAIs. It also highlights the independence of choice that SAIs can exercise and discusses varying strategies that individual SAIs appear to have adopted in order to select their portfolios of study.Less
This chapter provides an overview of what is actually being done by SAIs. It compares the audit topics covered by the SAIs in Great Britain, Sweden, The Netherlands, Finland, and France in order to understand the trends and changes in the focus of performance audit across SAIs. It also highlights the independence of choice that SAIs can exercise and discusses varying strategies that individual SAIs appear to have adopted in order to select their portfolios of study.