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  1. 2 Kontrola Państwowa

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  1. 2 Elm-Larsen R.

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  1. 2 2022

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

100%
Elm-Larsen R.
Kontrola Państwowa
|
2022
|
vol. 67
|
issue 3 (404)
38-65
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.
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Krytyczne badanie organizacji i funkcjonowania NOK - ramy koncepcyjne

67%
Elm-Larsen R.
Kontrola Państwowa
|
2022
|
vol. 67
|
issue 3 (404)
8-37
EN
Comparative studies improve our knowledge and understanding of how SAIs are organised and functioning. Academic studies of SAIs require an adequate conceptual framework for making methodical observations. A framework is an assumption for developing theories that increase our understanding of SAIs’ way of organisation and functioning in the political and economic system. The first aim of this article is to analyse the existing typology of SAIs. It is a precondition for developing and improving SAI typologies to new dimensions. A reinvented typology provides better opportunities to explain and understand how SAIs have developed under different political and economic circumstances. The second objective is to develop a typology which illuminates the function of a supreme audit institution in the political system. Traditionally, the focus is either on the control function or the legitimising function of the accounting by the executive bodies of government. However, this typology cannot be used as a category to classify SAIs because today a more flexible approach to auditing is used.
PL
Najwyższe organy kontroli (NOK), jako przedmiot badania, przyciągają uwagę głównie naukowców z dziedziny rachunkowości i audytu oraz prawa konstytucyjnego i administracji publicznej. Wyniki ich obserwacji są często publikowane w formie monografii prezentujących jeden problem w obszarze kontroli publicznej w wybranym państwie. Jednocześnie NOK rzadko są przedmiotem badań porównawczych. Może to wynikać ze stosunkowo mało rozwiniętych ram koncepcyjnych, w tym braku typologii organizacji i funkcjonowania tych podmiotów, jak sugeruje autor w artykule. Jego pierwszym celem jest analiza dostępnej typologii NOK, zaś drugim wypracowanie takiej, która umożliwi wskazanie roli najwyższych organów kontroli w systemie politycznym.
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