volume 32, issue 3, P251-275 2017
DOI: 10.1108/maj-04-2016-1368
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Ella Desmedt, Danielle Morin, Valérie Pattyn, Marleen Brans

Abstract: Purpose-This study of the impact of Belgian Court of Audit on the federal Administration for the 2005 to 2010 period aims to highlight the auditors' influence on the management of governmental organizations through the performance audits they have been conducting since 1998. A set of ten variables allows us to measure the three types of uses of performance auditors' work by auditees: instrumental, conceptual and strategic uses. Design/methodology/approach-A survey was sent out to a total of 148 respondents ide…

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