Playing a zero-sum game?: The pursuit of independence and relevance in performance auditing

Peter Triantafillou

doi:10.1111/padm.12377

Playing a zero-sum game? The pursuit of independence and relevance in performance auditing

Publikation: Bidrag til tidsskrift › Tidsskriftartikel › Forskning › peer review

Resumé

Supreme audit institutions (SAIs) are fundamental institutions in liberal democracies as they enable control of the exercise of state power. In order to maintain this function, SAIs must enjoy a high level of independence. Moreover, SAIs are increasingly expected to be also relevant for government and the execution of its policies by way of performance auditing. This article examines how and why the performance auditing of the Danish SAI pursues independence and relevance. It is argued that, in general, the simultaneous pursuit of independence and relevance is highly challenging and amounts to a zero-sum or, at the very best, a very modest plus-sum game. More specifically, while the Danish SAI actively pursues both objectives, it has persistently prioritized independence over relevance. This priority seems to be the most effective strategy for the Danish SAI to maintain its legitimacy in a situation where the parliament is characterized by minority governments.

Originalsprog	Engelsk
Tidsskrift	Public Administration
ISSN	0033-3298
DOI	https://doi.org/10.1111/padm.12377
Status	E-pub ahead of print - 12 nov. 2017

Citer dette

Triantafillou, P. (2017). Playing a zero-sum game? The pursuit of independence and relevance in performance auditing. Public Administration. https://doi.org/10.1111/padm.12377

Triantafillou, Peter. / Playing a zero-sum game? The pursuit of independence and relevance in performance auditing. I: Public Administration. 2017.

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Triantafillou, P 2017, 'Playing a zero-sum game? The pursuit of independence and relevance in performance auditing' Public Administration. https://doi.org/10.1111/padm.12377

Playing a zero-sum game? The pursuit of independence and relevance in performance auditing. / Triantafillou, Peter.

I: Public Administration, 12.11.2017.

Publikation: Bidrag til tidsskrift › Tidsskriftartikel › Forskning › peer review

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Triantafillou P. Playing a zero-sum game? The pursuit of independence and relevance in performance auditing. Public Administration. 2017 nov 12. https://doi.org/10.1111/padm.12377

Link til dokument

10.1111/padm.12377Licens: Andet