Regulatory space in local government audit: An international comparative study of 20 countries

IMPACTAuditing fulfils a public interest role for public spending, which is important to underpin the state and democracy. However, public sector auditing is under increasing public scrutiny and political pressure, especially following crises that challenge public finances including at state and local level. This article provides a comparative analysis of the development of auditing practices in governments internationally at both local and state level. To do so it analyses themes of ‘organization and fragmentation’, ‘independence and competition’, ‘audit scope’, and ‘inspection/performance assessment’. This will help inform academics, policy-makers and practitioners of contemporary practice to improve their own regulatory space.