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Interview with Prof. Dr. Hendrik FEHR, ex-director at the European Court of Auditors and expert in public performance audit Anne-Lise DEMORTIER, project manager at the Institut Universitaire International Luxembourg (IUIL).
Can you explain in a few words why the installment of performance audits by the superior audit institutions will enhance the efficiency of public budget management?
Prof. Dr. Hendrik FEHR: One supreme audit institution wrote in one of its reports many years ago the following: "It is not important how many funds had been spent during a budgetary period but for what it was spent”.
This indeed underlines, at least since the recent budgetary crisis in many countries, the need for the authorities who manage the...
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