The Impact of Supreme Audit Office and Ombudsman Processes in Belgium and the Netherlands

This article investigates the impact of the audit and ombud process on the implementation of recommendations made by Supreme Audit Institutions (SAI) and Ombudsmen in Belgium and the Netherlands. Based on previous findings in the literature the focus lies on influential internal and external factors in determining the effectiveness of the audit and ombud investigations. The article concludes that the impact of the process and factors often mention in the literature are less significant than found in other research. Political factors, such as coalition agreements and politicians trying to save face, seem to be much more influential in explaining the implementation rate of SAI and Ombudsman recommendations