The generally accepted view is that to achieve macroeconomic stability and sustainable economic growth, good management of public finance is necessary. The concept of external audit of public finance, as a subject of research in this paper, is analyzed as an integral element of public financial...

Ministries are increasingly subject to control, primarily by State Audit Institutions’. This control is assumed to contribute to improvement. Based on survey data from 353 civil servants in Norway this article analyses the ministries’ and agencies’ responses to the SAIs control. The...