Supreme audit institutions and public value: Demonstrating relevance
研究了最高审计机关如何通过国际比较分析其报告的公共价值，发现它们优先批评公共部门效率而非政府政策，且很少讨论自身工作的负面影响。
Abstract Supreme Audit Institutions (SAIs) have an important role in ensuring public sector accountability; their main activities being managing the audit of public sector entities’ financial statements and assessing probity/compliance, providing advice to parliamentary committees, and undertaking performance audits. Standards issued by the International Organization of SAIs encourage SAIs to recognize the value they deliver through their activities and to demonstrate that to citizens, Parliament, and other stakeholders. The recognition of the need to be democratically accountable for efficiency and effectiveness is one aspect of public value, which is also concerned with the just use of authority (Moore, 2013). The purpose of this article is to develop the components of a SAI's public value and, through a comparative international study, to analyze how SAIs’ report on the public value they deliver. Analyzing reporting against the model developed in this article indicates that SAIs reporting prioritizes critiques to increase public sector efficiency and effectiveness, rather than government policy. In addition, it finds SAIs generally fail to discuss any negative consequences of their work. SAIs are encouraged to develop new ways to demonstrate their ongoing relevance.