The Audit of Secret and Politically Sensitive Subjects [E-Book]: Comparative Audit Practices / Organisation for Economic Co-operation and Development
Paris : OECD Publishing, 1996
13 p. ; 21 x 29.7cm.
englisch
10.1787/5kml6g916dlw-en
SIGMA Papers ; 7
Governance
Full Text
This paper is the result of a comparison of the audit practices with respect to the audit of secret and politically sensitive subjects by the Supreme Audit Institutions (SAI’s) of France, Germany, the Netherlands and the United Kingdom. Not only do the practices differ but the mandate and composition of the SAI’s themselves are also different. This also influences the way the SAI’s operate.