A Critical Investigation of SAIs' Organisation and Function - A Conceptual Framework for the Study of SAIs

• Authors: Rolf Elm-Larsen

Abstracts

EN

Supreme audit institutions (SAIs) as an object for study have attracted primarily researchers from the areas of accounting and audit as well as academics in the fields such as constitutional law, public administration etc. The results are often published as monographs describing one problem concerning some government audits in a specific country. It is rare for SAIs to be studied in a comparative way. This situation can be attributed to relatively less developed conceptual frameworks, including a missing typology on organisation and function for the study of a SAI. Conceptual frameworks are to determine the cognitive structures and the narrative about SAIs. This means that the framework of conception ought to be updated for obtaining an adequate discussion about how to develop and improve SAIs.

Keywords

EN

SAIs; typology of SAIs; court model; office model; board model; private audit model; function of audit

• Publisher: Najwyższa Izba Kontroli
• Journal: Kontrola Państwowa
• Year: 2022
• Volume: 67
• Issue: 3 (404)
• Pages: 38-65

Dates

published

2022

Contributors

author

Rolf Elm-Larsen

• Copenhagen Business School

References

• Administrationsudvalget af 1960: 5. Betænkning. Revisionsdepartementernes og hovedrevisionens forhold. Betænkning nr. 408. København 1966.
• Arrow, Kenneth J.: Agency and Market, Standford 1985.
• Arthur, Arnfrid, Lars Tore Rydland, Kristin Amundsen: The User Perspective in Performance Auditing − A Case Study of Norway, “American Journal of Evaluation” nr 33/2012.
• Blume, L. & Voigt, S: Supreme Audit Institutions: Extremely superfluous? A Cross Country Assessment. Paper presented at the XII Conference of the Society for New Institutional Economics, Reykjavik 2007.
• Bourn, Sir John: Public sector auditing, Is it value for money? John Wiley & Sons Ltd. Chichester 2007.
• Bringselius, Louise (ed.): Den statsliga revisionen i Norden. Forskning og politik. Samfundslitteratur 2017.
• Crespo, Milagros Garcia (2005): Public Control: A General View. I Crespo, Milagros Garcia (ed): Public Expenditure Control in Europe. Coordinating Audit Functions in the European Union. Edward Elgar
• Descheemaeker, Christian (2005): La Cour des comptes. La documentation Francaise. Paris.
• Durkheim, Emil: De la division du travail social. 2edition. Press Universitaire de France 1893.
• Dye, Kenneth M. and Rick Stapenhurst: Pillars of Integrity: The Importance of Supreme Audit Institutions in Curbing Corruption. The Economic Development Institute of the World Bank 1998.
• Easton, David: The Political System. An Inquiry into the State of Political Science. Second edition. Alfred A. Knopf. New York 1953.
• Elm-Larsen, Rolf: Nordiske statslige revisioners indførelse og brug af internationale revisionsstandarder (Introduction of international auditing standards in Nordic state audits), Presentation at Nordic state audit seminar in Oslo, 2019.
• Elm-Larsen, Rolf & Gitte Korff (ed): Offentlig revision i det 21. århundrede. Karnov Group 2015.
• European Court of Auditors (ECA, 2021): Public Audit in the European Union. Supreme Audit Institutions in the EU and its Member States – an Overview.
• Foucault, Michel: Surveiller et punir. Naissance de la prison. Gallimard 2001.
• Garud, R.; Hardy, C., & Maguire, S.: Institutional Entrepreneurship as Embedded Agency: An Introduction to the Special Issue, „Organization Studies”, nr 7/2007.
• Gendron, Y.; Cooper, D. J., & Townley, B.: In the Name of Accountability – State auditing, Independence and New Public Management, „Accounting, Auditing & Accountability Journal” nr 3/2001.
• Gendron, Y.; David J. Cooper, Barbara Townley: The Construction of Auditing Expertise in Measuring Government Performance, „Accounting, Organizations and Society”, Volume 32, Issues 1–2/2007.
• Giddens, Anthony: The Consequences of Modernity. Polityk 1990.
• Hamburger, P.: Efficiency auditing by the Australian Audit Office: Reform and reaction under three auditors-general, „Accounting, Auditing & Accountability Journal”, vol. 2, nr 3/1989.
• Hamilton Alexander, Madison James, Jay John: The Federalist Papers, 1787–1788.
• Hazgui, M., Triantafillou, P., & Christensen, S.: On the legitimacy and apoliticality of public sector performance audit: exploratory evidence from Canada and Denmark, „Accounting, Auditing and Accountability Journal” 2022.
• Justesen, Lise: Kunsten at skrive revisionsrapporter; En beretning om forvaltningsrevisionens beretninger. CBS Ph.d.serie, Frederiksberg 2008.
• Knaap, Peter van der: Sense and complexity: Initiatives in responsive performance audits, „Evaluation”, 17/2011.
• Knudsen, Tim: Fra folkestyre til markedsdemokrati, Dansk demokratihistorie efter 1973. Akademisk Forlag. København 2007.
• Korff, Gitte: Parlamentarisk revision i Norden - en sammenligning med særlig vægt på de danske statsrevisorer [w:] Elm-Larsen, Rolf & Gitte Korff (ed): Offentlig revision i det 21. århundrede. Karnov Group 2015.
• Locke, John: An Essay concerning Human Understanding 1689.
• Lonsdale, Jeremy: Balancing Independence and Responsiveness: A Practitioner Perspective on the Relationships Shaping Performance Audit, „Evaluation”, 14/2008.
• Luhmann, Niklas: Die Gesellschaft der Gesellshaft. Suhrkamp 1997.
• Magnet, Jacques: Classification des institutions supérieures de contrôle financier, „Revue Francaise de Finances Publiques” nr 36/1991.
• Magnet, Jacques: Higher audit institutions and legislative authority, „International Review of Administrative Science” Vol 60/1994.
• Mazur, Jacek: Główne rodzaje najwyższych organów kontroli, „Kontrola Państwowa” nr 6/2009.
• Mazur, Jacek: Kontrole śledcze NOK Wielkiej Brytanii – nowa forma działania, „Kontrola Państwowa” nr 6/2020.
• Melo, Marcus André, Carlos Pereira and Carlos Mauricio Figueiredo: Political and Institutional Checks on Corruption: Explaining the Performance of Brazilian Audit Institutions, „Comparative Political Studies” nr 42/2009.
• Morin, D.: Welcome to the court, „International Review of Administrative Sciences”, nr 1/2010.
• Normanton, E.L.: The Accountability & Audit of Government. A comparative Study. Manchester University Press 1966.
• Nonet, Philippe and Philip Selznick: Law and Society in Transition. Toward Responsive Law. Transaction Publisher 2001.
• Norton, Simon D. & L. Murphy Smith: Contrast and Foundation of the Public Oversight Roles of the U.S Government Accountability and the U.K National Audit Office, „Public Adminstrative Review” 2008.
• Ogul, Morris S.: Congress oversees the bureaucracy, studies in legislative supervision. Pittsburgh, Pa 1976.
• Olsen, Hans Peter: Hybrid Governance of Standardized States, Causes and Contours of the Global Regulation of Government Auditing. Frederiksberg, CBS 2007.
• Pedersen, Ove K.: Konkurrencestaten. Hans Reitzels Forlag. København 2011.
• Pollit, Christopher & Hikka Summa: Reflexive Watchdogs? How Supreme Audit Institutions Account for Themselves, „Public Administration” nr 2/1997.
• Powell, Walter W. and Paul J. DiMaggio: The new Institutional Organizational Analysis. The University of Chicago Press 1991.
• Power, Michael: Audit Society. Rituals of Verification. Oxford University Press 1997.
• Reichborn-Kjennerud, Kristin, González-Díaz, Belén, Bracci, Enrico, Carrington, Thomas, Hathaway, James, Jeppesen, Kim Klarskov, Steccolini, Ileana: SAIs work against corruption in Scandinavian, South-European and African countries: An institutional analysis, „The British Accounting Review” Vol 51/2019.
• Stapenhurst, Rick, Titsworth, Jack: Features and Functions of Supreme Audit Institutions. World Bank, Washington, DC 2001.
• Stapenhurst, Rick, Riccardo Pelizzo and Kerry Jacobs: Following the Money. Comparing Parliamentary Public Account Committees. Pluto Press. London 2014.
• Stuiveling, Saska J. and Rudi W Turksema: Public Expenditure control in the Netherlands [in:] Crespo, Milagros Garcia (ed): Public Expenditure Control in Europe. Coordinating Audit Functions in the European Union. Edward Elgar 2005.
• Triantafillou, P.: Playing a zero-sum game? The pursuit of independence and relevance in performance auditing, „Public Administration” nr 1/2007.
• Weber, Max: Sociologie Universalgeschichtlische Analysen Politik. Krøner 1973.

Identifiers

DOI

10.53122/ISSN.0452-5027/2022.1.22

Biblioteka Nauki

2153727