"Local Government Auditing in Austria": New chapter in an edited volume
Tobias Polzer (together with Sebastian Vith and Günter Bauer) gives an overview of the ‘organizational landscape’ of local government auditing in Austria
The local government auditing (LGA) landscape in Austria can be characterized as fragmented terrain, due to different regulations in the nine regions and a plethora of involved actors. The contours of the landscape have changed significantly during the past decades, with three major interrelated developments taking place: (1) administrative decentralization led to an increase in the number of auditee organizations; (2) with the establishment of regional audit institutions (RAIs), new auditor organizations appeared as actors; and (3) auditing practices evolved, for example, with respect to an expansion of performance audits and the use of technology. In this chapter, the authors put a focus on RAIs that play a major role in LGA. The authors portray the historical roots of the LGA landscape and give a descriptive overview of the current structures and practices.
You can read the full book chapter here.