IDEAS home Printed from https://ideas.repec.org/a/taf/pubmmg/v41y2021i6p491-493.html
   My bibliography  Save this article

New development: Diversification of the Cour des comptes’ activities—a necessary modernization or an identity evolution?

Author

Listed:
  • Manel Benzerafa-Alilat
  • Nino Tandilashvili
  • Marion Friscia

Abstract

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.

Suggested Citation

  • Manel Benzerafa-Alilat & Nino Tandilashvili & Marion Friscia, 2021. "New development: Diversification of the Cour des comptes’ activities—a necessary modernization or an identity evolution?," Public Money & Management, Taylor & Francis Journals, vol. 41(6), pages 491-493, August.
    • Handle: RePEc:taf:pubmmg:v:41:y:2021:i:6:p:491-493
    DOI: 10.1080/09540962.2021.1934230
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/09540962.2021.1934230
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/09540962.2021.1934230?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:pubmmg:v:41:y:2021:i:6:p:491-493. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RPMM20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.