Index
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
This content is currently only available as a PDF
Citation
(2022), "Index", 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. 161-171. https://doi.org/10.1108/978-1-80117-085-720221017
Publisher
:Emerald Publishing Limited
Copyright © 2022 Laurence Ferry and Pasquale Ruggiero
INDEX
Note: Page numbers followed by “n” indicate notes.
Accountability
, 2, 4–5
New Zealand
, 104
in Sweden
, 135
Accounting
audit in Spain
, 127
in Portuguese local government
, 112
‘Accountingisation’
, 1
Accrual-based financial statements
, 113
Actors on Austrian LGA landscape
, 29–33
Administrative law
, 33
Administrative mechanisms
, 152
Administrative organization
, 111
Administrative reforms
, 140
Administrative Supervision
, 50n4
Adversarial procedure
, 69
Amendment Act (2014, 104, 109, 2002)
AmP software
, 20
Analyse financière (ANAFI)
, 71
Annual programming
, 69
Association of Netherlands Municipalities
, 96
Assurance
, 2
reviews
, 17
Auckland City Council
, 151
Audit
, 3, 14, 155
of accountability
, 53
activity regulation
, 98
approach in Australia
, 22–24
competition
, 151–154
coverage
, 154–156
crises in private sector
, 3
fees
, 107
firm
, 112, 134, 141
function
, 42
investigation
, 69
organisation
, 40
power
, 53–54
procedures
, 114
process
, 44
and project plans
, 134
of public funds
, 53
scope
, 149, 154–156
services
, 108
space
, 150–151
stakeholders role in Audit practices
, 17–18
of state-owned assets and state-owned resources
, 53
structure
, 150–151
supervision
, 50n4
types
, 53, 127, 154
Audit Act (1994)
, 16, 22
Audit Commission
, 62, 141, 145, 158
Audit Committee
, 61, 141, 146
‘Audit engagements’
, 17
‘Audit explosion’
, 1
Audit independence
, 151–154
different approaches to
, 153
protections of
, 152
types
, 152
Audit Law
, 52, 55
Audit Law of People’s Republic of China
, 49
‘Audit society’
, 1
Audit(or) independence
, 143
in Austria
, 33–34
in Brazil
, 42–43
in England
, 61
in Germany
, 78–80
in Italy
, 88–89
in Netherlands
, 98
in New Zealand
, 107
in People’s Republic of China
, 52–53
in Portugal
, 116–117
in Spain
, 125
in Sweden
, 133
in Switzerland
, 143–144
requirements
, 107
scope of audits 34–35
‘Auditability’
, 1
Auditdienst Rijk (ADR)
, 97
Auditees
, 143
Auditing
, 3, 4–5, 71, (see also Local government auditing (LGA))
classification and character of
, 53–54
and control framework in Italy
, 85–86
function
, 124
influence of auditing organizations
, 34–35
international role of Auditing community
, 157
local finances
, 73–74
processes
, 7–9
regulation and practice in Italy
, 90–91
of reports on service performance
, 108
services procurement
, 132
structure in Germany
, 75–77
system in Italian public administrations
, 83
tasks
, 50
technologies impact on auditing in Spain
, 128–129
Auditing practices
, 2
in Brazil
, 40–41
in England
, 59–60
in France
, 67
in Netherlands
, 96–97
in New Zealand
, 106
of Portugal
, 113–115
in Sweden
, 132
Auditing Standards Quality Control
, 20
Auditor-General
, 19, 50–51, 107–108
standards
, 106
Auditor-General Act (1997)
, 16
Auditor(s)
, 5–7, 43, 71, 107, 134–135
characteristics
, 9
of local government in New Zealand
, 107
practice
, 133
Auditor’s Statutory Board
, 117
Austerity
, 157
Australia, local government auditing in
, 13
government auditing practices development
, 16–17
history of local governments
, 15
inspection as financial and performance statements
, 19–22
public/private/hybrid audit regulatory setting, audit scope, and audit approach
, 22–24
stakeholders role in audit practices
, 17–18
Australian Auditing Standards
, 16
Australian Capital Territory (ACT)
, 14n1
Australian Local Government Association
, 15
Australian National Audit Office (ANAO)
, 16
Austria, local government auditing in
audit(or) independence
, 33–34
control and audit of
, 31
historical development of public auditing
, 29
instruments and metrics
, 35
local government context against background of wider administrative reforms
, 28–29
scope of audits and influence of auditing organizations
, 34–35
structures and responsibilities
, 29–33
Austrian constitutional law
, 33
Autonomous communities
, 123–124
Balanced budget rule
, 75
Basic Law of the Hong Kong SAR
, 51
Basic Law of the Macau SAR
, 51
Beleids en Beheers Intrumentarium (BBI)
, 95
Besluit begroting en verantwoording provincies en gemeenten (BBV)
, 95
‘Big Four’ firms
, 70
Brazil, local government auditing in
audit(or) independence
, 42–43
auditing practices
, 40–41
City Council
, 39–40
inspection as performance management
, 43
public/private/hybrid audit regulatory setting
, 43–44
scope
, 44
structure
, 41–42
Brazilian Courts of Audit
, 42
Brazilian Institute of Chartered Accountants
, 44
‘Brunetta’ reform
, 89
Budgetary control
, 67
Budgetary information
, 114
Cantonal audit offices
, 143–145
Cantonal constitutions
, 143
Cantonal law
, 143–144
Cantonal municipal laws
, 141
Cantons
, 139
of Basel
, 143
cantonal stipulations for audit of local governments
, 142–143
cluster of
, 141
of Geneva
, 143
Capital Finance and Accounting Regulations
, 58
Care Quality Commission
, 62
Cash-based budgetary statements
, 113
Cash-based regime
, 113
Central Audit Commission (CAC)
, 50
Central commissioning agency
, 152
Central Government Audit Service
, 97
Central government public sector audit
, 158
Central National Audit Office
, 152
Centralisation tradition
, 112
Chambres Régionales des Comptes in French (CRC)
, 66
fragmented performance auditing in
, 68–69
Chart of Accounts for Local Government (POCAL)
, 112
Chartered Institute of Public Finance and Accountancy (CIPFA)
, 58
Chartered public accountants (CPAs)
, 134
Chinese audit system
, 47–48
contemporary history of Chinese auditing system and reforms
, 48–50
organisational structure and management of
, 50–51
Chinese auditing
, 158
Chinese local government
, 152
Chinese performance audit
, 155
City Council
, 39–40
Clinical Commissioning Groups
, 58
Code of Audit Practice
, 60
Code of Conduct for Victorian Public Sector Employees of Special Bodies
, 19
Code of financial jurisdictions
, 67, 68
Code of Professional Ethics
, 117
Collegial quest for transparency
, 68–69
Comissão do Mercado de Valores Mobiliários (CMVM)
, 117
Commonwealth (see Federal)
Commonwealth of Australia
, 14, 15
Company Act (2005:551)
, 135
Competitive bidding
, 116
Compliance audits
, 44, 97, 154, 157
Comptabiliteitsvoorschriften (1995)
, 95
Contrats de Cahors (CC)
, 66–67
‘Control offices’ (Kontrollämter)
, 29
Cooperation of auditing
, 75
Corporatisation of public administration
, 89
Council of Australian Governments (COAG)
, 15
Council-controlled organisations (CCOs)
, 105
Cour de Comptes in France
, 123, 129
Court of Accounts
, 41–42, 83
Court of Audit
, 112–113, 115, 117
Court of Auditors, The
, 123
Courts of Accounts
, 40–41, 44
COVID-19 pandemic
, 117, 158
Cross-sectional audits
, 35
Data publication
, 158
Data technology
, 128
Decentralisation of local governments
, 30, 94
Decree-law
, 112–113
Democratic organisation
, 111
Democratic Supervision
, 50n4
Department for International Development (DFID)
, 43
Dual Municipal Administration
, 95
Dualistic control system
, 140
Dutch Authority for Financial Markets (AFM)
, 99
Dutch public sector
, 94
Dutch rotate auditors
, 152
Ecole Nationale d’Administration (ENA)
, 70
Economic management in Spanish
, 121
Economy, efficiency, effectiveness and ethics (four-Es model)
, 8
Economy, efficiency and effectiveness model (three-Es model)
, 8
Economy audit in Spain
, 127
Effectiveness audit in Spain
, 127
Efficiency audit in Spain
, 127
El Tribunal Vasco de Cuentas Públicas court
, 124
Electing auditors
, 133
Employment of private contractors
, 55
Empresa de Transformación Agraria, S. A. (TRAGSA)
, 126
England, local government auditing in
, 57
audit(or) independence
, 61
auditing practices
, 59–60
inspection as performance management
, 62
local government structures
, 57–58
public/private/hybrid audit regulatory setting
, 62
scope
, 62–63
structure
, 60–61
Entities
, 117
European Organization of Regional Audit Institutions
, 33
Ex ante auditing
, 7, 78, 115
Ex post auditing
, 78, 104, 115
Examen de la gestion
, 68
Executive Board
, 112, 115, 118–119
Executive Management Plan
, 90
‘Expert Suisse’
, 144
External auditing
, 30, 76–77, 135, (see also Internal auditing)
function
, 18
organisation
, 29
practices
, 32
public institutions for
, 127–128
External auditor
, 55, 97, 115
Federal
, 15
Federal audit oversight act
, 145n3
Federal Statistical Office (FSO)
, 139
Federal Supreme Audit Institution
, 41, 43
Federal tax system
, 84
Federal technical university
, 145
Federation
, 39
Financial accountability
, 150
Financial audit(ing)
, 30, 118–119, 141, 145, 154, 157
and development
, 54
in New Zealand
, 108
in Spain
, 127
in Sweden
, 135–136
Financial conformance in England
, 62–63
Financial function in Spain
, 127–128
Financial information
, 114
Financial Management principles
, 23
Financial performance indicators
, 21
Financial regime
, 112
Financial Reporting Council (FRC)
, 60
Financial statements, inspection as
, 19–22
Financial stewardship
, 9
Fire and Rescue Authorities
, 58
Fiscal Responsibility Law
, 40, 44
Focus audits
, 35
Follow-up audits
, 35, 106
Fragmented performance auditing in CRC
, 68–69
France, local government auditing in
auditing practices
, 67
auditing structures
, 70
characteristics of Napoleonic tradition
, 65–66
fragmented performance auditing in CRC
, 68–69
independent financial judge and toolbox
, 70–71
Freedom of Information Act
, 40
General Budgetary Law
, 121
General elections
, 132
General State Budget
, 116
Generally Accepted Accounting Principles (GAAP)
, 95
Genuine Court
, 123
Germany, local government auditing in
auditing local finances
, 73–74
auditor independence
, 78–80
local level framework conditions
, 74–75
performance management
, 80
regulatory setting
, 81
scope
, 77–78
structure of auditing
, 75–77
Good quality auditing
, 5
Government Accountability Office in United States
, 129
Government auditing practices development in Australia
, 16–17
Hofrechencammer
, 29
Hybrid control system
, 141
Hybrid organizations
, 135
IEGM project
, 43
Independence, types of
, 152
Independent financial judge and toolbox in France
, 70–71
Independent internal management system and organisation culture
, 52–53
Inner-party supervision
, 50n4
Inspection
as financial and performance statements in Australia
, 19–22
and performance reporting
, 156
in public sector auditing
, 156–157
Inspection as performance management
, 9
in Brazil
, 43
in England
, 62
in Netherlands
, 99
in New Zealand
, 108
in Spain
, 125–126
in Sweden
, 133–134
Inspectorate General of Finance
, 112, 115, 118
Institute of Internal Auditors (IIA)
, 144
Institutional accreditation
, 144
Institutional design
, 157
Integrated Public Sector Audit Methodology
, 19
Intergovernmental collaborative approach
, 141
Internal auditing
, 30, 115, 119, (see also External auditing)
institution
, 124
legal regime for
, 126–127
systems
, 84
tasks
, 140
Internal control system
, 116, 145
International audit explosion
, 158
International Financial Reporting Standards
, 44, 58
International Integrated Reporting Council (IIRC)
, 126
International Organization of Supreme Audit Institutions
, 33, 117
International Public Sector Accounting Standards (IPSAS)
, 40, 95–96, 108, 113
International Standard of the International Organisation of Supreme Audit Institutions (INTOSAI)
, 6, 8, 144
International Standards for Supreme Audit Institutions (ISSAI)
, 114, 127–128, 144
International Standards on Auditing (ISA)
, 106, 114, 118, 127, 134
Intervención General de la Administración del Estado (IGAE)
, 123, 126
Italy, local government auditing in
auditing and control framework
, 85–86
auditing regulation and practice
, 90–91
auditing system in Italian public administrations
, 83–84
auditor independence
, 88–89
context to local government system
, 84–85
performance management
, 89–90
scope
, 86–87
Judgement process
, 44
Judgmental function
, 42
Judicial Supervision
, 50n4
Key Performance Indicators (KPIs)
, 9, 21, 23
in Brazil
, 42–43
in England
, 62
in Netherlands
, 99
in New Zealand
, 108
in Portugal
, 117–118
in Spain
, 125–126
in Sweden
, 133–134
in Switzerland
, 144
Law on Common Arrangements
, 93
Lawyers of Court of Auditors
, 125
Lay auditors
, 135
Legal control of accounts
, 67
Legality compliance audit in Spain
, 127
Legislative Assembly
, 124
Legislative function
, 141n2
Lima Declaration (1998)
, 6, 33
Local accounting firms
, 70
Local Audit and Accountability Act (2014)
, 59
Local audit systems
, 150
Local Authorities Act (1968)
, 107
Local finance commission
, 141
Local Finance Law (LFL)
, 112
Local Government Act
, 14, 16, 23, 58, 104, 108–109
of canton of Basel
, 143
of canton of Geneva
, 143
Local Government Amendment Act (1996)
, 105
Local government audit
, 3, 149
commissions
, 144
committees
, 143
regulatory space
, 149
in UK
, 3
Local government auditing (LGA)
, 27–28, 135
in Australia
, 13–24
in Austria
, 27–36
in Brazil
, 39–44
in England
, 57–63
in France
, 65–71
in Germany
, 73–81
in Italy
, 83–91
in Netherlands
, 93–100
in New Zealand
, 103–106
in New Zealand
, 103–109
in People’s Republic of China
, 47–55
in Portugal
, 111–119
purpose of
, 158
in Spain
, 121–129
in Sweden
, 131–136
in Switzerland
, 139–146
Local government sector in Sweden
, 131–132
Local governments
, 14, 141
accounts
, 119
in France and China
, 150
history in Australia
, 15
Local politicians
, 112
Local public administrations
, 83
Local public audit
, 158
Local-level audit
, 132
‘Long-Term Plans’
, 105–106
Macro-economic policies
, 50
Mexico Declaration
, 33
Ministry of Economics and Finance
, 86
Ministry of Housing, Communities and Local Government (MHCLG)
, 59, 60
Ministry of Interior
, 86–87
Multi-unit audit approach
, 145
Municipal Act
, 132–134, 135
Municipal audit committees (MACs)
, 30, 144
Municipal audit offices (MAOs)
, 30
Municipal Council
, 112, 115
Municipal Executive and Council
, 112
Municipal management effectiveness index
, 43
Municipal/Parish Council
, 112, 116, 118–119
Municipalities
, 28, 94, 111–112, 131–132
in Sweden
, 134
Napoleonian conformity tradition
, 68
Napoleonic institutionalization
, 140
National approach
, 150
National Audit Office (NAO)
, 58, 60, 155
National Audit Office of People’s Republic of China (CNAO)
, 47, 48
National auditor
, 150
National community
, 150
National Internal Audit Office
, 124, 127
National Securities Market Commission
, 126
Neo-liberalism
, 4
Netherlands, local government auditing in
audit(or) independence
, 98
auditing practices
, 96–97
inspection as performance management
, 99
NPM
, 94–95
public/private/hybrid audit regulatory setting
, 99
scope
, 99–100
structure
, 97
WGR
, 93
Netherlands Court of Audit
, 97
New Public Management (NPM)
, 4, 8, 28–29, 94–95, 140
‘New Steering Model’
, 80
New Zealand, local government auditing in
, 103–106
audit (or) independence
, 107
auditing practices
, 106
innovation
, 105
local councils in
, 105
public/private/hybrid audit regulatory setting
, 108
scope
, 108–109
service and organisation levels
, 108
structure
, 106–107
Non-audit services
, 107
North Rhine-Westphalia (NRW)
, 76
‘Nucleo di valutazione’
, 89
Office of Auditor-General (OAG)
, 106–107, 109
Organic Law 2/1982
, 122–123
Organic Law of Spanish Court of Auditors
, 125
Organisational structure and management of Chinese audit system
, 50–51
‘Organismo indipendente di valutazione’
, 89
Órganos de Control Externo (OCEx)
, 123–124
OROC
, 114–115
auditors’ activity regulated by
, 117
Code of Professional Ethics of
, 116
Parishes
, 112–113
People’s Congress Supervision
, 50n4
People’s Republic of China, local government auditing in
auditor independence
, 52–53
Chinese audit system
, 47–48
classification and character of auditing
, 53–54
contemporary history of Chinese auditing system and reforms
, 48–50
employment of private contractors
, 55
organisational structure and management of Chinese audit system
, 50–51
Performance
, 4–5
assurance
, 17
data
, 157
indicators
, 89
statements in Australia
, 19–22
Performance audit(ing)
, 43, 67, 98, 108, 154, 157–158
in Spain
, 127
Performance management
in Brazil
, 43
in England
, 62
in Germany
, 80
inspection as
, 9
in Italy
, 89–90
in Netherlands
, 99
in New Zealand
, 108
in Portugal
, 117–118
in Spain
, 125–126
in Sweden
, 133–134
in Switzerland
, 144
POCAL
, 112–113, 116
Police and Crime Commissioners
, 58
Policy and Management Instruments project
, 95
Policymakers
, 87
Political system
, 149
Politically appointed auditors
, 132–135
Portugal, local government auditing in
audit(or) independence
, 116–117
auditing practices
, 113–115
public/private/hybrid audit regulatory setting
, 118
scope
, 118–119
service and organisation levels
, 117–118
structure
, 115–116
Portuguese Constitution
, 111
Portuguese Institute of Certified Auditors (OROC)
, 114, 116
Portuguese local government
, 112
accounts of
, 113
Portuguese public database
, 118
Portuguese Securities Market Commission
, 117
Post Audit and Assurance Quality Review policy
, 20
Post-NPM
, 28
Private auditors
, 70
Private contractors, employment of
, 55
Procurement process
, 112, 117
Professional auditors
, 133
Professional ethics
, 145
Professionalism
, 6–7
Prosecution function
, 42, 124
Public Accounts and Estimate Committee (PAEC)
, 22
Public Administration and Social Security Agencies
, 125
Public administrations
, 1, 2, 28, 113
in federal country
, 73–74
Public Audit Act (2001)
, 106
Public audit(ing)
, 3
historical development in Austria
, 29
organisations in Brazil
, 41
in Spain
, 128
structure in Spain
, 123
system in Brazil
, 43–44
Public Finance Act (1989)
, 107
Public institutions for external auditing
, 127–128
Public management reforms
, 28
Public Opinion Supervision
, 50n4
Public procurement process
, 116
Public sector
, 108, 112
accounts
, 121–122
audit
, 144, 150
auditors
, 107
entities
, 109
in Netherlands
, 93
profession
, 157
reform agenda
, 16
in Spanish
, 126
in Sweden
, 131
Public Sector Audit Appointments (PSAA)
, 59
Public sector auditing
, 2
independence and competition
, 151–154
inspection
, 156–157
scope and coverage
, 154–156
space and structure
, 150–151
Public sector auditing practice in Switzerland
, 139
Public/private/hybrid audit regulatory setting
, 9
in Australia
, 22–24
in Brazil
, 43–44
in England
, 62
in Netherlands
, 99
in New Zealand
, 108
in Portugal
, 118
in Spain
, 126–127
in Sweden
, 134–135
in Switzerland
, 144–145
Quality control process
, 117
Quality of audit
, 78
Rapport d’instruction à fin d’observations provisoires (RIOP)
, 69
Real-time audit of policy implementation
, 53
Reform process
, 1, 4
Regional Audit
, 66
Regional audit departments (RADs)
, 30
Regional audit institutions (RAIs)
, 27–28, 30, 32, 123, 125, 128
audits by
, 35
regarding LGA
, 32
strengthening independence and
, 34
Regularity audits
, 143
Regulatory setting in Germany
, 81
Regulatory space
, 3
Relative measurement methods
, 89
Revisor Oficial de Contas (ROC)
, 112
Royal Decree
, 126–127
Royal Legislative Decree
, 121
SAI audit local government
, 150
Sample audits
, 35
School communities
, 141n1
Separate auditors
, 150
Service performance
indicators
, 20–21
principles
, 23
SNC-AP
, 113, 115–116, 118
Social assistance
, 94
Social media networks by Spanish public audit institutions
, 129
Social Supervision
, 50n4
Sociedade de Revisores Oficiais de Contas (SROC)
, 112
Spain, local government auditing in
audit(or) independence
, 125
contemporary history
, 121–123
new technologies impact on auditing in Spain
, 128–129
public/private/hybrid audit regulatory setting
, 126–127
scope
, 127–128
service and organisation levels
, 125–126
structure
, 123–124
Spanish Association of Accounting and Business Administration
, 126
Spanish Constitution of Spanish Court of Auditors
, 125
Spanish Court of Auditors
, 122–124
Spanish Court of Auditors
, 124
Spanish public sector
, 122
Special Administrative Region (SAR)
, 51
Sports, municipal activities
, 132
SSAI-ES
, 127–128
Stakeholders role in audit practices
, 17–18
State and Territory Audit Offices
, 16
State Budget Framework Law
, 119
State public sector
, 123
State-owned enterprises (SOEs)
, 29
Statutory auditor
, 118
Statutory external auditor
, 112
Strengthening independence
, 34
Subsidiarity principle
, 139
Supervision
, 75
Supervision systems
, 50n4
‘Supervisory powers’
, 152
Supreme Audit Institution (SAI)
, 2–3, 29, 32, 58, 83, 97, 114, 121, 150
audits by
, 35
Sustainable capacity indicators
, 20
Svenska kommunala yrkesrevisorer (SKYREV)
, 134
Sweden, local government auditing in
audit(or) independence
, 133
auditing practices
, 132
public sector in
, 131
public/private/hybrid audit regulatory settings
, 134–135
scope
, 135–136
service and organisation levels
, 133–134
structure
, 132
Swedish Association of Local Authorities and Regions (SALAR)
, 133
Swedish Inspectorate of Auditors (SIA)
, 134
Swedish Municipal Professional Auditors
, 134
Swiss cantons
, 140
Swiss Confederation
, 139
Swiss constitution
, 150
Swiss federal audit office (SFAO)
, 140, 144–145
Swiss financial reporting law
, 144
Swiss public sector audit landscape
, 140
Switzerland, local government auditing in
, 140
audit(or) independence
, 143–144
inspection as performance management (KPIs)
, 144
public/private/hybrid audit regulatory setting
, 144–145
scope
, 145–146
structure
, 140–143
System of Accounting Standards for Public Administrations (SNC-AP)
, 113, 116
Teams software
, 20
Technical Standards Commission of RAI
, 128
Territorial communities
, 141n1
Third-party auditor
, 141
Trading coalition goods
, 40
Transparency, collegial quest for
, 68–69
Two-level system of auditing
, 75–76
Value for Money auditing (VfM auditing)
, 9, 14, 118–119
in England
, 62–63
in Netherlands
, 99–100
in New Zealand
, 108
sin Sweden
, 135–136
in Spain
, 127–128
Vereniging van Nederlandse Gemeenten (VNG)
, 96–97
Verificatiebureau (VB)
, 96
Verordening inzake de onafhankelijkheid van accountants bij assurance-opdrachten (ViO)
, 98
Victorian Auditor-General
, 16, 22
Victorian Auditor-General’s Office (VAGO)
, 16–17, 19, 22
COVID-19 pandemic and
, 21–22
Victorian Local Government Performance Reporting Framework
, 16
Waikato District Health Board
, 109
Westminster democracies
, 152
Wet Gemeenschappelijke Regelingen (WGR)
, 93
- Prelims
- Chapter 1: The Why, Who and What of Public Sector Auditing
- Chapter 2: Local Government Auditing in Australia
- Chapter 3: Local Government Auditing in Austria
- Chapter 4: Local Government Auditing in Brazil
- Chapter 5: Local Government Auditing in the People's Republic of China
- Chapter 6: Local Government Auditing in England
- Chapter 7: Local Government Auditing in France
- Chapter 8: Local Government Auditing in Germany
- Chapter 9: Local Government Auditing in Italy
- Chapter 10: Local Government Auditing in the Netherlands
- Chapter 11: Local Government Auditing in New Zealand
- Chapter 12: Local Government Auditing in Portugal
- Chapter 13: Local Government Auditing in Spain
- Chapter 14: Local Government Auditing in Sweden
- Chapter 15: Local Government Auditing in Switzerland
- Chapter 16: Where is Public Sector Auditing: A Comparative Analysis
- Index