Improving Fiscal Governance and Curbing Corruption – How Relevant are Autonomous Audit Agencies

Jul 24, 2011

Improving Fiscal Governance and Curbing Corruption - How Relevant are Autonomous Audit Agencies

This paper explores the external oversight of public finances. The author argues that the contribution of autonomous audit agencies to fiscal control and financial accountability is hampered by structural factors linked to the political economy of government auditing, in particular the dysfunctional linkages between government auditing, legislative oversight, and judicial control.

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