ABSTRACT
This chapter reviews the relationship between the National Audit Office of Denmark (NAOD) and the Danish Public Accounts Committee (DPAC) for performance audits. That relationship is shown to be one between a powerful PAC and a compliant State Audit Institution (SAI). A meta-analysis of relevant cases and new statistical data provide the empirical corpus to examine issues of independence arising from ISSAI10. The tango of DPAC–NAOD relations reveals a deficiency of independent decision-making on what is audited, how it is audited and what is included in an audit report. The compromised NAOD independence produces detrimental impacts on both DPAC and NAOD performance but is politically realistic of the co-dependency between SAI and oversight.
