Performance audit at the Swedish Supreme Audit Institution (SAI)

Research output: Book/ReportReport

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 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.

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Subject classification (UKÄ) – MANDATORY

  • Economics and Business

Keywords

  • Supreme Audit Institution, SAI, performance audit, state audit, independence
Original languageEnglish
PublisherLund Institute of Economic Research
Volume2011-01
ISBN (Print)10 91-85113-49-2, 13 978-91-85113-49-1
Publication statusPublished - 2011
Publication categoryResearch

Publication series

NameThe Lund Institute of Economic Research Report Series
Volume2011-01

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