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- W2017968157 abstract "Abstract This article considers the issue of the audit, control and supervision of local government units in a new paradigm. The author argues that the treatment of audit, control and supervision activities in the present paradigm, in which they are treated separately from each other, or only as a ‘control or audit pyramid’, has so many imperfections that it no longer represents a reliable means of modern good governance. The author presents some ideas for the operation of an integrated system of audit, control and supervision for the local government sector, focusing particularly on small, local government units. Although the author's research is based on the case of Estonia, a small, liberal constitutional democracy with an open economy, his ideas are also applicable to other democratic societies." @default.
- W2017968157 created "2016-06-24" @default.
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- W2017968157 date "2011-08-01" @default.
- W2017968157 modified "2023-09-24" @default.
- W2017968157 title "An Integrated Model for the Audit, Control and Supervision of Local Government" @default.
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- W2017968157 doi "https://doi.org/10.1080/03003930.2011.588700" @default.
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