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Optimizing Public Sector Audit Activities

Optimizing Public Sector Audit Activities

Optimizing Public Sector Audit ActivitiesGovernments around the world are considering — or are in the process of — centralizing or decentralizing their audit activities. There are several factors that can impact an organization’s decision to make a shift in either direction including political, fiscal, or organizational considerations. Generally, economy and efficiency are at the core of the centralization argument and effectiveness remains center stage in the decentralization argument.

Each organization has to look at its unique situation and decide what approach aligns best with its circumstances. Optimizing Public Sector Audit Activities uses two cases studies to illustrate and describe the advantages and disadvantages of centralization so that readers can determine for themselves what works best for their individual needs.​