DUNLEAVY, Patrick <br/><br/>
Les institutions supérieures de contrôle dans un environment en mutation 

 - Paris :  IIAP,  avril/juin 1999 
<br/><br/> The wide-spread slicing-up of central administration, which is represented by a trend towards decentralisation, privatisation and the development of administrative bodies with a certain amount of autonomy vis-à-vis the central administration, has the effect of transforming the role of supreme audit institutions. In the light of these changes these institutions must adapt, agreeing to carry out second or even third level checks, and striving to be site of excellence. These transformations are being realised via an increasing desire for transparency, wide usage of new information technology and the assimilation of control and communication methods used in the private sector