The DutchAlgemene Rekenkamer and its role in light of practical experience

TheAlgemene Rekenkamer functions in the area around government and parliament. This chapter focuses on two questions: How does theRekenkamer ascertain loss of efficiency and effectiveness within government, and how does theRekenkamer restrict loss of efficiency and effectiveness within its own organization?

The goal of theRekenkamer is to provide parliament with reasonable assurances of the validity of expenses incurred and to promote the efficiency of the ministries and the effective spending of state funds. TheRekenkamer pursues a policy aimed at achieving these goals. Some central elements in this active policy are

• ? An independent position,

• ? Optimum reliability,

• ? Strategic planning,

• ? Both regularity and performance audits.

• ? The political and social relevance of research subjects, and

• ? Dialogue between parliament and theRekenkamer.

With regard to the audit theory of W.J. Van Braband, some suggestions for improvement are given.