SIGMA Papers

2078-6581 (online)
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SIGMA (Support for Improvement in Governance and Management) is a joint initiative of the OECD and 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.
Also available in French

The Audit of Secret and Politically Sensitive Subjects

Comparative Audit Practices You or your institution have access to this content

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01 Jan 1996
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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.
Also available in French
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