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The Auditing of Public Policy and the Politics of Auditing: The U.S. GAO and Israel's State Comptroller
Author(s) -
Grasso Patrick G.,
Sharkansky Ira
Publication year - 2001
Publication title -
governance
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 1.46
H-Index - 76
eISSN - 1468-0491
pISSN - 0952-1895
DOI - 10.1111/0952-1895.00149
Subject(s) - audit , diligence , independence (probability theory) , politics , state (computer science) , chief audit executive , accounting , political science , due diligence , auditor independence , law , public administration , administration (probate law) , joint audit , business , internal audit , psychology , social psychology , statistics , mathematics , algorithm , computer science
A purist conception of audit independence appears to be obsolete. A survey of audit activities of the U.S. General Accounting Office (GAO) and Israel's State Comptroller describes pressures on audit bodies to examine sensitive policy issues and to enter partisan and personal squabbles between elected officials. The critique of the GAO by the National Academy of Public Administration recommends that legislators refrain from asking the audit body to deal with politically sensitive issues. In order to salvage something from the principle of audit independence, it appears more realistic to urge diligence on the part of the supreme auditor.