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This chapter explains the objective of this book, which is to study the practice of performance audits and relate it to contemporary development public management. This book evaluates audits carried out by Supreme Audit Institutions (SAI) in Great Britain, Sweden, The Netherlands, Finland, and France. It highlights the need for more publications that offer sustained and independent analysis of the audit process and stresses the importance of exploring the connections between performance auditing and public-sector management reform.
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