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The Strategic Options of Supreme Audit Institutions: The Case of Four Nordic Countries
Copenhagen Business Sch, Solbjerg Plads 3,C4, DK-2000 Frederiksberg, Denmark..
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.ORCID iD: 0000-0002-2719-8497
Univ Stockholm, S-10691 Stockholm, Sweden..
Oslo & Akershus Univ, Coll Appl Sci, Oslo, Norway..
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2017 (English)In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 33, no 2, 146-170 p.Article in journal (Refereed) Published
Abstract [en]

Based on the theory of professional competition, this paper identifies and investigates four strategic options of supreme audit institutions (SAIs) through a case study of four Nordic national audit offices: a performance auditing strategy; a financial auditing strategy; a portfolio strategy; and a hybrid strategy. The analysis of the Nordic SAIs shows that while one SAI appears to have adopted a hybrid strategy, the portfolio strategy has been chosen by the three other SAIs, although with some variations in the portfolio. The paper concludes by discussing the implications of these strategic options for public sector auditing.

Place, publisher, year, edition, pages
2017. Vol. 33, no 2, 146-170 p.
Keyword [en]
supreme audit institutions, strategy, jurisdiction, performance audit, evaluation
National Category
Business Administration
Identifiers
URN: urn:nbn:se:uu:diva-321171DOI: 10.1111/faam.12118ISI: 000398572700002OAI: oai:DiVA.org:uu-321171DiVA: diva2:1095262
Available from: 2017-05-12 Created: 2017-05-12 Last updated: 2017-05-12Bibliographically approved

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