Performance audit at the Swedish Supreme Audit Institution (SAI)
(2011) In The Lund Institute of Economic Research Report Series- 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)
Please use this url to cite or link to this publication:
https://lup.lub.lu.se/record/2270390
- author
- Bringselius, Louise LU
- organization
- publishing date
- 2011
- 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
- publisher
- Lund Institute of Economic Research
- report number
- 2011-01
- 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
- 2016-04-04 10:04:21
- date last changed
- 2018-11-21 20:56:33
@techreport{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}}, institution = {{Lund Institute of Economic Research}}, isbn = {{10 91-85113-49-2}}, keywords = {{Supreme Audit Institution; SAI; performance audit; state audit; independence}}, language = {{eng}}, number = {{2011-01}}, series = {{The Lund Institute of Economic Research Report Series}}, title = {{Performance audit at the Swedish Supreme Audit Institution (SAI)}}, url = {{https://lup.lub.lu.se/search/files/5453796/2275608.pdf}}, year = {{2011}}, }