State Audit: Developments in Public Accountability

Front Matter....Pages i-xxvii
Front Matter....Pages 1-1
State Audit: An Introduction....Pages 3-22
Reform in the Field of Public Accountability and Audit: A Progress Report....Pages 23-45
The Constitutional Position of Supreme Audit Institutions with Special Reference to the Federal Republic of Germany....Pages 46-69
Independence of State Audit....Pages 70-82
Bureaucracy, the Bureaucratic Auditor, and the Ombudsman: An Ideal-Type Analysis....Pages 83-121
Bureaucracy and State Audit....Pages 122-135
New Directions in State Audit....Pages 136-155
Corruption and State Auditing: the Politics of Indignation....Pages 156-163
Internal and External Audit....Pages 164-182
State Audit in Communist Countries....Pages 183-197
Front Matter....Pages 198-198
Auditing Efficiency and Economy....Pages 199-216
Effectiveness Auditing in Sweden....Pages 217-238
Electronic Data Processing (EDP) and State Audit....Pages 239-249
Front Matter....Pages 251-251
A Budget for all Seasons: Why the Traditional Budget Lasts....Pages 253-268
Auditing the Budget....Pages 269-284
Audit of Government Ministries....Pages 285-299
State Audit of Public Enterprises in Austria....Pages 300-317
Control at the Margins of Government: the State Comptroller and Public Corporations of Israel....Pages 318-336
On Auditing Bilateral Development Aid: the Case of Germany....Pages 337-348
Local Government Audits: Obstacles and Opportunities....Pages 349-362
Front Matter....Pages 363-363
Law and Morality in Jewish Tradition....Pages 365-385
Back Matter....Pages 387-396