Juggling between Ex‐Ante and Ex‐Post Audit in Greece: A Difficult Transition to a New Era

9 Pages Posted: 20 Feb 2019

See all articles by Georgia Kontogeorga

Georgia Kontogeorga

INTERNATIONAL BOARD OF AUDITORS FOR NATO

Date Written: March 2019

Abstract

Supreme audit institutions (SAIs) contribute decisively to the quality and efficiency of financial management in each country. Over the last few years, SAIs have adopted new approaches to government auditing, which has led to a fundamental change of the public finances control model. However, the Hellenic Court of Audit still follows a traditional model of preventive audit in almost all transactions of public entities without parallel performance audit. This paper looks at which audits are deemed effective by auditors and auditees. The research result shows that both categories converge on the view that the existing system needs to be modernized, despite difficulties that seem to delay progress. This article will be relevant to other SAIs that are in a transitional period.

Keywords: accountability, external audit, public sector audit

Suggested Citation

Kontogeorga, Georgia, Juggling between Ex‐Ante and Ex‐Post Audit in Greece: A Difficult Transition to a New Era (March 2019). International Journal of Auditing, Vol. 23, Issue 1, pp. 86-94, 2019. Available at SSRN: https://ssrn.com/abstract=3335319 or http://dx.doi.org/10.1111/ijau.12147

Georgia Kontogeorga (Contact Author)

INTERNATIONAL BOARD OF AUDITORS FOR NATO ( email )

Belgium

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