The Auditing of Public Policy and the Politics of Auditing
The U.S. GAO and Israel's State Comptroller
Bibliographic Data
| ID | 7293253 |
|---|---|
| Authors | Patrick G Grasso (Hebrew College), Ira Sharkansky (Hebrew College) |
| Year | 2001 |
| Volume | 14 |
| Issue | 1 |
| Pages | 1-21 |
| Publication date | 2001-01-01 |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Governance (JOURNAL) |
| Journal identifiers | ISSN: 0952-1895 • E-ISSN: 1468-0491 |
| Publisher | Wiley (PUBLISHER • GB) |
| DOI | 10.1111/0952-1895.00149 |
| OpenAlex | W2025037676 |
| Language | EN |
| Citations received | 5 |
A purist conception of audit independence appears to be obsolete. A survey of audit activities of the U.S. General Accounting Office (GAO) and Israel's State Comptroller describes pressures on audit bodies to examine sensitive policy issues and to enter partisan and personal squabbles between elected officials. The critique of the GAO by the National Academy of Public Administration recommends that legislators refrain from asking the audit body to deal with politically sensitive issues. In order to salvage something from the principle of audit independence, it appears more realistic to urge diligence on the part of the supreme auditor
Administration (probate law · Audit · Auditor independence · Business · Chief audit executive · Diligence · Due diligence · Independence (probability theory · Internal audit · Joint audit · Political science · Politics · State (computer science · Law · Public Administration · Public Policy and Administration Research · Accounting
| Citations per year | 0.36 |
|---|---|
| Citation span | 2012 - 2025 (14) |
| Highly cited | No |