Agency problems in the legal political system and supreme auditing institutions |
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Authors: | Streim Hannes |
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Affiliation: | (1) Ruhr-Universitaet Bochum, Deutschland |
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Abstract: | 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. |
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