2008
DOI: 10.1177/0020852308095312
|View full text |Cite
|
Sign up to set email alerts
|

Supreme Audit Institutions and their communication strategies

Abstract: In the past, Supreme Audit Institutions (SAIs) rarely publicized their work. In the 1990s, a few began to publish booklets and brochures for popular consumption and to establish ties with the media. These days, SAIs are concerned about communication. A communication policy completes their cycle of accountability, justifies their existence, is an essential component of their independence and efficiency and brings about measures which assess the impact of their work.The aim of this article is to analyse the late… Show more

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...
2
1
1
1

Citation Types

0
22
0
2

Year Published

2017
2017
2022
2022

Publication Types

Select...
9

Relationship

0
9

Authors

Journals

citations
Cited by 25 publications
(24 citation statements)
references
References 12 publications
0
22
0
2
Order By: Relevance
“…After value assignment, a quantitative statistical table (Table 4) was obtained, which contains 13 factors and 205 samples. .729 Since the clusters were selected to maximize the intra-class difference [25], F-test should only be used for descriptive purposes. The measured significance, which was not modified, cannot verify the hypothesis of equal cluster means [26].…”
Section: Questionnaire Quantificationmentioning
confidence: 99%
“…After value assignment, a quantitative statistical table (Table 4) was obtained, which contains 13 factors and 205 samples. .729 Since the clusters were selected to maximize the intra-class difference [25], F-test should only be used for descriptive purposes. The measured significance, which was not modified, cannot verify the hypothesis of equal cluster means [26].…”
Section: Questionnaire Quantificationmentioning
confidence: 99%
“…A common conclusion of these studies is that the ability of the SAIs to be effective through their performance audit work is far less straightforward than a simple model might imply (Morin, 2001). Additionally, other studies focus on SAIs' plans and strategies, disclosures, and media relationships (Cordery & Hay, 2019;González, López, & García, 2008;Yetano, 2005). This paper contributes to the second group of studies by analyzing the perceptions of auditees in a less studied setting: Latin America.…”
Section: The Assessment Of the Effectiveness Of Performance Auditsmentioning
confidence: 99%
“…The relationship between audit offices and ombudsmen on the one hand, and the effect of the media coverage of the audit's or investigation's outcomes on the other hand, seems important as well, if only intuitively. It has however received surprisingly little attention in the literature (Bringselius, ; González‐Diaz, García‐Fernandez, & López‐Díaz, ; González et al., ). In theory, media exposure could increase the pressure on actors to implement the recommendations as put forward in the reports (Lonsdale, ).…”
Section: Literature On Influential Factorsmentioning
confidence: 99%
“…As a matter of fact, it can be argued that this is still an integral part of the audit and ombudsman process. One of the issues in the finalization of the process, how audit offices and ombudsmen communicate their findings (e.g., through exit meetings), has received little to no attention in the literature (González, López, & García, ). This article focuses on whether there was an exit meeting, which would be an opportunity where the auditor or ombudsman presents his or her findings and recommendations, puts them into context, and answers any questions the actor might have.…”
Section: Literature On Influential Factorsmentioning
confidence: 99%