DOI: 10.53122/ISSN.0452-5027/2022.1.22
„Kontrola Państwowa” 3/2023
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Rolf Elm-Larsen
Supreme audit institutions (SAIs) as an object for study have attracted primarily researchers from the areas of accounting and audit as well as academics in the fields such as constitutional law, public administration etc. The results are often published as monographs describing one problem concerning some government audits in a specific country. It is rare for SAIs to be studied in a comparative way. This situation can be attributed to relatively less developed conceptual frameworks, including a missing typology on organisation and function for the study of a SAI. Conceptual frameworks are to determine the cognitive structures and the narrative about SAIs. This means that the framework of conception ought to be updated for obtaining an adequate discussion about how to develop and improve SAIs.
Słowa kluczowe: SAIs, typology of SAIs, court model, office model, board model, private audit model, function of audit