IMPACT

The article offers a framework for supreme audit institution (SAI) practitioners to understand the recent changes experienced by SAIs in OECD countries, such as the introduction of performance audit and an increase in ex-post evaluations, and the effects of these changes on the three types of SAI. The authors explain the four missions of the French SAI (the Cour des comptes) and identify the major national and international events which contributed to the expansion of its role and responsibilities, as well as its new relationship with the parliament and the changes it needs to make to cope with its new responsibilities.

中文翻译：

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新发展：Cour des comptes 活动的多元化——必要的现代化还是身份演变？

影响

本文为最高审计机构 (SAI) 从业者提供了一个框架，以了解 OECD 国家 SAI 近期经历的变化，例如绩效审计的引入和事后评估的增加，以及这些变化对三个方面的影响。 SAI 的类型。作者解释了法国最高审计机关（Cour des comptes）的四项使命，并确定了有助于扩大其作用和职责的重大国内和国际事件，以及它与议会的新关系以及它需要做出的改变使以应对其新的职责。