Threefold Functions of the Supreme Audit Institutions in a Governance Approach

• In Event: Poster Session: Legislative Studies & American Political Economy
  In Poster Session: Poster Session: Legislative Studies

Abstract

Governments worldwide have been adopting governance models, resulting in changes to the traditional roles of public institutions. This transformation is particularly evident in the case of audit agencies, which have expanded their functions beyond traditional oversight to align with trends in public governance. This systematic review aims to illustrate the evolution of these agencies by analyzing 325 peer-reviewed articles focused on national auditing bodies such as Government Audit Offices, Supreme Audit Institutions, or State Audit Organizations from different fields of knowledge such as political science, law, or accounting. Through a co-citation network analysis conducted in R, the results demonstrate that academia has acknowledged these agencies' roles in generating information about government performance. They have identified three primary functions within the framework of public governance. These functions encompass not only the traditional auditing roles, including compliance, financial, or performance audits, but also contributions to democratic governance by enhancing transparency and accountability, as well as policy analysis by providing high-impact information on the implementation of social, economic, or environmental programs. In conclusion, this research underscores the potential of audit agencies as valuable sources of information for both academia and practitioners in the field. Their evolving functions reflect a broader shift toward more comprehensive and multifaceted governance approaches adopted by governments worldwide, which is of interest to public administration scholars.

Author

• Nicolas Lagos, Rutgers University School of Public Affairs and Administration