In the modern world, the availability of transparent and reliable information about
the performance of public sector entities is becoming increasingly important. Besides the accounting
systems that provide this information, the role of Supreme Audit Institutions is growing. As previous
research in Europe has focused on EU or Nordic countries, the intention of our paper was to analyze
the development of performance audits in selected south-east European countries. The results show
that performance audits are still less of a priority for auditors and parliaments, and the impacts of
performance audits are realized through follow-up processes.
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