Playing a zero‐sum game? The pursuit of independence and relevance in performance auditing
| Published date | 01 March 2020 |
| Author | Peter Triantafillou |
| Date | 01 March 2020 |
| DOI | http://doi.org/10.1111/padm.12377 |
SYMPOSIUM ARTICLE
Playing a zero-sum game? The pursuit of
independence and relevance in performance
auditing
Peter Triantafillou
Department of Social Sciences, Roskilde
University, Roskilde, Denmark
Correspondence
Peter Triantafillou, Department of Social
Sciences, Roskilde University, House
25, Roskilde 4000, Denmark.
Email: triant@ruc.dk
Supreme audit institutions (SAIs) are fundamental institutions in
liberal democracies as they enable control of the exercise of state
power. In order to maintain this function, SAIs must enjoy a high
level of independence. Moreover, SAIs are increasingly expected
to be also relevant for government and the execution of its poli-
cies by way of performance auditing. This article examines how
and why the performance auditing of the Danish SAI pursues inde-
pendence and relevance. It is argued that, in general, the simulta-
neous pursuit of independence and relevance is highly challenging
and amounts to a zero-sum or, at the very best, a very modest
plus-sum game. More specifically, while the Danish SAI actively
pursues both objectives, it has persistently prioritized indepen-
dence over relevance. This priority seems to be the most effective
strategy for the Danish SAI to maintain its legitimacy in a situation
where the parliament is characterized by minority governments.
1|INTRODUCTION
Supreme audit institutions (SAIs) are regarded by many as fundamental institutions in liberal democracies
(Rosanvallon 2008, pp. 73–74; OECD 2016). They contribute to holding governments accountable for their exercise
of state power by identifying and publicizing abuses of that power. In order to maintain this function, SAIs must
enjoy a high level of independence from state governments. In most countries, SAI independence from government
is secured by law and is often institutionally located under parliament. Moreover, it may be expected that the parlia-
mentary opposition will favour critical state audits and therefore endorse SAIs that are independent of the govern-
ment. However, no government likes critique and, if given the opportunity, it seems rational for a government to
try—more or less subtly—to curtail critical state audits. SAI independence, then, cannot be taken for granted.
SAIs are not only expected to be independent; their audits are also increasingly expected to be relevant for
public policy. New Public Management (NPM) doctrines emphasizing the demonstration of value-for-money of pub-
lic organizations and their services, which have flooded the public sectors of OECD countries since the 1980s, seem
to have put a certain cognitive and normative pressure on SAIs to be (or at least appear to be) relevant for public
DOI: 10.1111/padm.12377
Public Administration. 2020;98:109–123.wileyonlinelibrary.com/journal/padm© 2017 John Wiley & Sons Ltd109
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