Local government audit : towards standardization in the auditing of publics accounts ?

Open Access

Abstract

International audience ; French municipality financial information quality is still unsatisfactory. Although the number of voluntary external audit has increased, information validation is a major problem. Within our analytical framework, an external audit is a mechanism, part of the local management information and control system. The elected official behaviour is a complex process of relation among local actors and the nature of the management information system adherence. The mandated disclosure of information imposes to administration and political actors, and control systems reveal elementary assurance requirements. Our analyses lead to believe that a universal mandated model of external audit could apply to French municipalities.