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Performance audit at the Swedish Supreme Audit Institution (SAI)

Bringselius, Louise LU (2011) In The Lund Institute of Economic Research Report Series 2011-01.
Abstract
Supreme Audit Institutions (SAIs) constitute important democratic institutions, providing citizens with an independent analysis on how the Governmental Offices and the central public administration function. This paper reports on findings from a survey, submitted to all performance auditors at the Swedish SAI, on 3 May, 2011. The

response rate was 70 per cent (65 out of 93 respondents). The survey covered areas such as SAI performance, organisational culture, organisation design, leadership and audit approach. Although confidence in the three Auditors-General has increased considerably since new appointees have replaced these posts, serious problems are

pointed out in other areas. Specifically, three areas stand out: SAI... (More)
Supreme Audit Institutions (SAIs) constitute important democratic institutions, providing citizens with an independent analysis on how the Governmental Offices and the central public administration function. This paper reports on findings from a survey, submitted to all performance auditors at the Swedish SAI, on 3 May, 2011. The

response rate was 70 per cent (65 out of 93 respondents). The survey covered areas such as SAI performance, organisational culture, organisation design, leadership and audit approach. Although confidence in the three Auditors-General has increased considerably since new appointees have replaced these posts, serious problems are

pointed out in other areas. Specifically, three areas stand out: SAI performance, SAI organisation and finally SAI compliance with international standards as well as with the Swedish Constitution. Only 3 out of 62 respondents believe that the number of managers at the Swedish SAI is reasonable and 5 out of 65 respondents believe that the organisation design works well. Only 23.8 per cent of respondents believe that the SAI itself meets the standards that it requires other agencies to meet and 26.7 per cent of respondents believe that the costs for the Swedish SAI are reasonable. (Less)
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author
organization
publishing date
type
Book/Report
publication status
published
subject
keywords
Supreme Audit Institution, SAI, performance audit, state audit, independence
in
The Lund Institute of Economic Research Report Series
volume
2011-01
publisher
Lund Institute of Economic Research
ISBN
10 91-85113-49-2
13 978-91-85113-49-1
language
English
LU publication?
yes
id
7ca3511e-2ba0-4a18-b5eb-5b55cea2e799 (old id 2270390)
date added to LUP
2012-01-09 11:03:18
date last changed
2016-04-16 07:25:21
@misc{7ca3511e-2ba0-4a18-b5eb-5b55cea2e799,
  abstract     = {Supreme Audit Institutions (SAIs) constitute important democratic institutions, providing citizens with an independent analysis on how the Governmental Offices and the central public administration function. This paper reports on findings from a survey, submitted to all performance auditors at the Swedish SAI, on 3 May, 2011. The<br/><br>
response rate was 70 per cent (65 out of 93 respondents). The survey covered areas such as SAI performance, organisational culture, organisation design, leadership and audit approach. Although confidence in the three Auditors-General has increased considerably since new appointees have replaced these posts, serious problems are<br/><br>
pointed out in other areas. Specifically, three areas stand out: SAI performance, SAI organisation and finally SAI compliance with international standards as well as with the Swedish Constitution. Only 3 out of 62 respondents believe that the number of managers at the Swedish SAI is reasonable and 5 out of 65 respondents believe that the organisation design works well. Only 23.8 per cent of respondents believe that the SAI itself meets the standards that it requires other agencies to meet and 26.7 per cent of respondents believe that the costs for the Swedish SAI are reasonable.},
  author       = {Bringselius, Louise},
  isbn         = {10 91-85113-49-2},
  keyword      = {Supreme Audit Institution,SAI,performance audit,state audit,independence},
  language     = {eng},
  publisher    = {ARRAY(0x9377c08)},
  series       = {The Lund Institute of Economic Research Report Series},
  title        = {Performance audit at the Swedish Supreme Audit Institution (SAI)},
  volume       = {2011-01},
  year         = {2011},
}