En eksplorativ undersøgelse af tre aktuelle problemstillinger i den kommunale revision efter kommunalreformen: En analyse af udviklingen i den kommunale revision, herunder kvaliteten af den finansielle revision, priskonkurrencen og forvaltningsrevisionen

Patrick Skomielsky

Student thesis: Master thesis


This explorative analysis on the market-actors, and the development of audit and counseling services, has shown that there has been a shift in the use of services, from the auditor being an authority to the contrary. The price on basic audit services has dropped in many municipalities, which questions the amount and form, of the development in price and quality, of the obligatory and basic financial audit, its relation to counseling services, and last but not least, the work and documentation of the required performance audit. The paper investigates what happened in the years after the structural reform in 2007, where the municipalities were reduced, from 273 to 98 in number. By utilizing the actor-network theoretical approach with the twin notion of framing and overflowing (Erving Goffman and Michel Callon), the interactions between audit houses, municipalities and other related actors such as “FSR – Danish Auditors” and “The National Association of Municipalities (KL)”, and their experiences on the topic will be investigated. Consequently, the observed negotiation in this actor network, summarize the development in the organization of the audit and counseling services in the municipalities, in order to identify some overflows or problems, that appear in its framing process. Further investigation has shown that there is a lack of numbers, statistics and other systematic information that can say anything specific about the development of the audit and extra services. The actual cost of the audit and advisory services is not clear in the annual municipal report. As a result, the seeking of such material has proven to be a long and sometimes impossible task. The quality of the municipal auditors work, relies on the specific and a tailor made demand from their diversified clients, witch of course includes the obligatory audit, but also the whole experience with extra counseling services. Additionally a high administrative burden, and the challenge of keeping track of historical documents, collected from municipalities, merged in 2007, and other administrative challenges, such as, continuous legislative measures contribute to the difficulties of uncovering information. It is suggested, that we try to understand the full scope and essence on the work of the audit including its terms of the experienced quality, and adapt successfully to current and future crises.

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
Publication date2013
Number of pages77