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Torbjörn Tagesson and Per-Åke Brunström
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…
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.