L’audit législatif aux frontières du pouvoir et de la politique

Bertrand Malsch and Danielle Morin

ACCRA, 2017, vol. 23, issue 1, 75-96

Abstract: Sheila Fraser was Auditor General (AG) of Canada from 2001 to 2011. We analyze how she used her power to break the structure of complicity that often links legislative auditors? actions to politicians? interests. Our study is built around the Sponsorhip Program scandal that occurred in 2004 after one of AG Fraser?s reports was published. We found that AG Fraser wielded multi-dimensional power by mobilizing statutes and regulations when managing overt conflicts with public authorities (level 1), by protecting her territory and escaping the image of ?technician? that Auditors General often project (level 2), and by her discourse, which portrayed AG Fraser as a ?savior? independent from politicians? games and at the service of the Canadian population (level 3). Our study contributes to the literature on legislative audit by underscoring the complexity of the power exercised by Auditors General, and by highlighting the porosity of the frontiers of regulatory and political territories.

Keywords: legislative auditor; power; politics; performance audit; auditor general (search for similar items in EconPapers)
Date: 2017
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_231_0075 (application/pdf)
http://www.cairn.info/revue-comptabilite-controle-audit-2017-1-page-75.htm (text/html)
free

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cai:accafc:cca_231_0075

Access Statistics for this article

More articles in ACCRA from Association francophone de comptabilité
Bibliographic data for series maintained by Jean-Baptiste de Vathaire ().