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Local government auditing in Sweden
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.ORCID iD: 0000-0003-2534-5809
EY, Sweden.
2022 (English)In: Auditing practices in local governments: an international comparison / [ed] Laurence Ferry, Pasquale Ruggiero, Bingley, UK: Emerald Group Publishing Limited, 2022, 1, p. 131-137Chapter in book (Other academic)
Abstract [en]

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.

Place, publisher, year, edition, pages
Bingley, UK: Emerald Group Publishing Limited, 2022, 1. p. 131-137
Series
Emerald Studies in Public Service Accounting and Accountability
Keywords [en]
Regulatory space, Public sector audit, audit practices, Accountability, Local government, Sweden
Keywords [sv]
Förvaltning, Revision, Sverige
National Category
Economics and Business Public Administration Studies
Identifiers
URN: urn:nbn:se:liu:diva-187056DOI: 10.1108/978-1-80117-085-720221014Libris ID: 1gxzwmn4zwrtwpvnISBN: 9781801170864 (print)ISBN: 9781801170857 (electronic)ISBN: 9781801170871 (electronic)OAI: oai:DiVA.org:liu-187056DiVA, id: diva2:1683917
Available from: 2022-07-19 Created: 2022-07-19 Last updated: 2025-02-21Bibliographically approved

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Publisher's full textLink to the book at publishers site/Länk till boken på förlagets webbplatsFind book at a swedish library/Hitta boken i ett svenskt bibliotek

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Tagesson, Torbjörn

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Total: 262 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • oxford
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf