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State Audit: An Introduction

In: State Audit

Author

Listed:
  • B. Geist

Abstract

Public accountability of government can be achieved in several ways. On the political level, the legislature and its committees exercise supervision over the executive, and concepts of cabinet or ministerial responsibility serve as a framework for the relations of legislature, executive, press and public. Judicial review is an integral part of the constitution in democratic countries. Within the administration various internal mechanisms of control and check are operated— by superior organizations in relation to subordinate units, by central government supervisory units over a wide range of organizations.

Suggested Citation

  • B. Geist, 1981. "State Audit: An Introduction," Palgrave Macmillan Books, in: B. Geist (ed.), State Audit, chapter 1, pages 3-22, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-04666-9_1
    DOI: 10.1007/978-1-349-04666-9_1
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    Cited by:

    1. Marie Caussimont & David Carassus, 2015. "L’audit financier en contexte territorial : vers un audit de performance de la gestion locale ?," Post-Print hal-02141946, HAL.
    2. David Carassus, 2009. "La certification des comptes des collectivités locales : enjeux et pertinence de l'application du modèle Lolfique," Post-Print hal-02431103, HAL.

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