Abstract
IMPACT The article offers a framework for supreme audit institution (SAI) practitioners to understand the recent changes experienced by SAIs in OECD countries, such as the introduction of performance audit and an increase in ex-post evaluations, and the effects of these changes on the three types of SAI. The authors explain the four missions of the French SAI (the Cour des comptes) and identify the major national and international events which contributed to the expansion of its role and responsibilities, as well as its new relationship with the parliament and the changes it needs to make to cope with its new responsibilities.
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