An international comparative study of the audit and accountability arrangements of supreme audit institutions

Datos Bibliográficos

ID20201554
AutoresLaurence Ferry (0000-0002-6686-4528, Durham University), Khalid Hamid, Paula Hebling Dutra
Año2023
Volumen35
Número4
Páginas431-450
Fecha de publicación2023-10-30
Peer ReviewedSí
Open AccessSí
TipoARTICLE
RevistaJournal of Public Budgeting Accounting & Financial Management (JOURNAL)
Identificadores de la revistaISSN: 1096-3367 • E-ISSN: 1945-1814
EditorialEmerald (PUBLISHER)
DOI10.1108/jpbafm-10-2022-0164
OpenAlexW4319659384
IdiomaEN
Citas recibidas10
Referencias citadas43

Purpose The aim of this paper is to compare the audit and accountability arrangements of Supreme Audit Institutions (SAIs) internationally. Design/methodology/approach Building on a theorisation of regulatory space, extended by new audit spaces of public audit, the scope of the research is the 196 SAIs that are full members of the International Organization of Supreme Audit Institutions (INTOSAI). The study is based on documentation review, workshops with a steering panel, a survey of all SAIs (response rate of 64%, being 125 of 196 members), workshops with the seven regions of INTOSAI and discussion at Congress. Findings The paper suggests that the audit and accountability arrangements for SAIs is underpinned by INTOSAI's global voice, a country's regulatory space and a SAIs organization, capacity and scope that are themes used to structure the comparison. The results show there is diversity in the organization, capacities and scope of SAIs, but also an opportunity for recognising the positive potential of INTOSAI in fulfilling its global voice leveraged from the results of its work with its regions and members. Originality/value This is the most comprehensive research study of SAIs and the research underpinning this study enables SAIs to compare themselves regionally and internationally

Accountability · Audit · Business · Chief audit executive · Control environment · Documentation · Internal audit · Joint audit · Originality · Performance audit · Political science · Public relations · Accounting and Organizational Management · Auditing, Earnings Management, Governance · Law · Public Administration · Public Policy and Administration Research · Accounting