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In the pursuit of harmonization: comparing the audit systems of European local governments

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  • Francesca Manes Rossi
  • Isabel Brusca
  • Vicente Condor

Abstract

The paper offers interesting insights into the audit systems of European countries, revealing that the differences between them mean that the European Commission cannot obtain high-quality comparable data. Building a strong audit system is integral to reducing the mismanagement of public funds and to setting common European policies. The authors reveal the countries which need to update and standardize their accounting systems at the local and regional levels. In addition, the authors explain why they are calling for a wider adoption of performance auditing in Europe.ABSTRACTThis paper compares the level of harmonization in local government audit in 18 European Union member countries, as well as the situation in England and Switzerland. It presents a classification of audit systems based on who carries out audits, their frequency, the types of audit, and the auditing standards adopted. The different audit models are analysed in relation to each country’s administrative systems. The results provide important insights for scholars, auditors, politicians and standard-setters, showing that harmonization in auditing is far from being achieved in Europe.

Suggested Citation

  • Francesca Manes Rossi & Isabel Brusca & Vicente Condor, 2021. "In the pursuit of harmonization: comparing the audit systems of European local governments," Public Money & Management, Taylor & Francis Journals, vol. 41(8), pages 604-614, November.
  • Handle: RePEc:taf:pubmmg:v:41:y:2021:i:8:p:604-614
    DOI: 10.1080/09540962.2020.1772549
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    Cited by:

    1. Cîmpan Marius & Pacuraru-Ionescu Catalin-Paul & Borlea Sorin Nicolae & Jansen Adela, 2023. "Connections between the Model of the Supreme Public Audit Institution and Some Economic, Social, Political, and Cultural Variables," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 17(1), pages 2036-2052, July.

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