volume 29, issue 5, P395-426 2014
DOI: 10.1108/maj-10-2013-0948
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Danielle Morin

Abstract: Purpose – The influence that Supreme Audit Institutions (SAIs) exert on management of administrations through performance audits has been examined very little and questioned even less. This study of the impact of Auditors General (AG) on management of six Canadian administrations for the 2001-2011 period aims to highlight the auditors ' successes and the limits imposed on them in their role of agents of change for administrations. …

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