This paper is the result of a comparison of the audit practices with respect to the audit of secret
and politically sensitive subjects by the Supreme Audit Institutions (SAI’s) of France, Germany, the
Netherlands and the United Kingdom. Not only do the practices differ but the mandate and composition
of the SAI’s themselves are also different. This also influences the way the SAI’s operate.
The Audit of Secret and Politically Sensitive Subjects
Comparative Audit Practices
SIGMA Papers
