Supreme audit institutions are national agencies responsible for auditing government revenue and spending. Their legal mandates, reporting relationships, and effectiveness vary, reflecting different governance systems and government policies. But their primary purpose is to oversee the...

Supreme audit institutions are national agencies responsible for auditing government revenue and spending. Their legal mandates, reporting relationships, and effectiveness vary, reflecting different governance systems and government policies. But their primary purpose is to oversee the...

Parliaments are the institutions through which governments are held accountable to the electorate. They have a wide range of tools with which to carry out this oversight function, but until recently little analysis had been undertaken on the characteristics or use of such tools. This paper uses...