Agency problems in the legal political system and supreme auditing institutions

The analysis shows that there are agency problems in the legal political system. Thus there is a need for auditing services that have to be delivered by the supreme audit institution. There are considerable problems in motivating auditors to perform high-quality audits and there is an urgent need to develop effective performance and effectiveness technologies. However, even if these problems could be solved perfectly, an important problem remains: how to ensure that politicians really use the audit results.