The Strategic Options of Supreme Audit Institutions: The Case of Four Nordic Countries

Kim Klarskov Jeppesen, Thomas Carrington, Bino Catasús, Åge Johnsen, Kristin Reichborn-Kjennerud, Jarmo Vakkuri

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Abstrakt

Based on the theory of professional competition, this paper identifies and investigates four strategic options of supreme audit institutions (SAIs) through a case study of four Nordic national audit offices: a performance auditing strategy; a financial auditing strategy; a portfolio strategy; and a hybrid strategy. The analysis of the Nordic SAIs shows that while one SAI appears to have adopted a hybrid strategy, the portfolio strategy has been chosen by the three other SAIs, although with some variations in the portfolio. The paper concludes by discussing the implications of these strategic options for public sector auditing.
OriginalsprogEngelsk
TidsskriftFinancial Accountability & Management
Vol/bind33
Udgave nummer2
Sider (fra-til)146-170
Antal sider25
ISSN0267-4424
DOI
StatusUdgivet - 2017

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