The Audit of Secret and Politically Sensitive Subjects: Comparative Audit Practices

Oecd

No 7, SIGMA Papers from OECD Publishing

Abstract: 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.

Keywords: audit; sensitive information; supreme audit institutions; transparency; trust (search for similar items in EconPapers)
Date: 1996-01-01
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Persistent link: https://EconPapers.repec.org/RePEc:oec:govaac:7-en

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