.... The research presented considers changes to external and internal public sector audits as well as the development of public sector audit institutions – known as supreme audit institutions (SAIs). Findings Considerable changes have occurred. Many were influenced by NPM, but others have evolved from the eco...

...Georgia Kontogeorga; Anna Papapanagiotou Purpose The purpose of this paper is to examine how Supreme audit institutions (SAIs) address the issue of auditing ethical cases and, more specifically, to research whether the organizational structure of an SAI affects the variables of “corruption...