Overview of External Audit Systems in Local Government
- Jan 2018
- European Organization of Supreme Audit Institutions (EUROSAI)
- International
The 'Overview of External Audit Systems in Local Government' was prepared as a result of the activities of the EUROSAI Task Force on Municipality Audit (TFMA), implementing the Strategic Goal 2 of the Working Programme - 'Making the external municipal auditing system more efficient'. In different countries various models of external audit of local government exist. External audit of local government is conducted by Supreme Audit Institutions, private auditors, other institutions; all of them have different mandate and audit practice. This publication aims to present summarised information on how the external audit of local government is organised in 26 TFMA countries. It provides general information about the local government of every country (local authorities, their competences, budget structure) and describes the system of external audit of local government (entities entitled to carry out external audits, their mandate regarding audit types, auditees, etc.).
