Local Government Auditing in Sweden
Auditing Practices in Local Governments: An International Comparison
ISBN: 978-1-80117-086-4, eISBN: 978-1-80117-085-7
Publication date: 15 June 2022
Abstract
Swedish local government audit has remained stable for a number of years. Political auditors are appointed to assess each local council’s work by the local council. They are assisted by professional auditors – however there is little standardisation of what audit means. The local council has considerable control over what the professional auditors do, setting out how they should be regulated, how they should be funded and what should happen in the aftermath of their reports. While the system has remained stable for a number of years, there are criticisms of how far the system advances local political accountability.
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Acknowledgements
Acknowledgements
The authors would like to thank Anna Eklöf and Lotta Ricklander from SALAR, for their insightful comments and input on this chapter.
Citation
Tagesson, T. and Brunström, P.-Å. (2022), "Local Government Auditing in Sweden", Ferry, L. and Ruggiero, P. (Ed.) Auditing Practices in Local Governments: An International Comparison (Emerald Studies in Public Service Accounting and Accountability), Emerald Publishing Limited, Leeds, pp. 131-137. https://doi.org/10.1108/978-1-80117-085-720221014
Publisher
:Emerald Publishing Limited
Copyright © 2022 Torbjörn Tagesson and Per-Åke Brunström