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Performance or Compliance?Performance Audit and Public Management in Five Countries$
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Christopher Pollitt, Xavier Girre, Jeremy Lonsdale, Robert Mul, Hilkka Summa, and Marit Waerness

Print publication date: 1999

Print ISBN-13: 9780198296003

Published to Oxford Scholarship Online: October 2011

DOI: 10.1093/acprof:oso/9780198296003.001.0001

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Products: Marit Waerness

Products: Marit Waerness

(p.149) 9 Products: Marit Waerness
Performance or Compliance?

Marit Waerness

Oxford University Press

This chapter deals with the outs of performance audit or the products that normally appear at the end of the performance of audit investigations. The analysis of the SAIs in Great Britain, Sweden, The Netherlands, Finland, and France reveals that they have clearly made efforts to improve the adaptation of their products for different audiences. In all the SAIs, the number, variation, and composition of audit reports have increased and they are more actively communicated.

Keywords:   performance audit, audit reports, SAI, Great Britain, Sweden, The Netherlands, Finland, France

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