ABSTRACT
Modern states organise their external audit function in different ways, adopting different models for setting up an AAA. These choices reflect different trajectories of state building and legal traditions in public administration. Their place and role in the broader architecture of the state and the systems of checks and balances differ from country to country. A key issue that preoccupies scholars, practitioners and policymakers is which of these institutional models is most effective in deterring corruption and improving governance in the public sector.
