SIGMA Papers
SIGMA (Support for Improvement in Governance and Management) is a joint initiative of the OECD and the EU, principally financed by the EU. SIGMA Papers is a series of specialised reports that are focused on particular issues in governance and management, such as expenditure control, administrative oversight, interministerial co-ordination, public procurement and public service management.
Available in French (see link below) and other languages.
Egalement disponible en : Français
- ISSN : 20786581 (en ligne)
- https://doi.org/10.1787/20786581
The Audit of Secret and Politically Sensitive Subjects
Comparative Audit Practices
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.
Egalement disponible en : Français