Forvaltningsrevision i Danmark - En undersøgelse af Rigsrevisions indflydelse på styringen af beskæftigelses- og sundhedsområdet

Marie Mørch & Rasmus Rue

Studenteropgave: Speciale


This master thesis examines the Danish State Audit Institution’s (Rigsrevisionen) execution of performance audit and the ways in which this changes the management of welfare services. More precisely, we answer the following research question: How does Rigsrevisionen influence the management of employment and health services through the execution of performance audit? Our research is conducted on the basis of three parameters of managerial influence. These derive partly from literature on the development of State Audit Institutions focusing on quantifiability and measureability of the public sector, partly from literature on studies of State Audit Institutions’ influence. Our research consists of three cases each of which has been analysed through an examination of documents and interviews with Rigsrevisionen and the responsible public authorities. Based on our empirical findings, we argue that Rigsrevisionen has considerable influence on the management of public employment and health services. The influence is primarily expressed as adjustments of the existing management and to a lesser extent fundamental changes. Furthermore, we argue that the extent of influence depends on the auditee’s compliance with Rigsrevisionen’s critique and recommendations, and on the critique and recommendations’ resemblance to the auditee’s existing administration politics.

UddannelserForvaltning, (Bachelor/kandidatuddannelse) Kandidat
Udgivelsesdato27 jan. 2015
VejlederePeter Triantafillou


  • Rigsrevisionen
  • Forvaltningsrevision