期刊名称：International Public Management Review (IPMR)
出版年度：2001
卷号：2
期号：1
页码：73-117
语种：English
出版社：International Public Management Network
摘要：During the last two decades, public sector experienced a number of management, accounting and policy changes. As a consequenc e the actors role had to meet the new accountability and responsibility requirements. The article aims at analyzing the role of internal audit committee in the Italian local government context and the attitude of auditors to transfer managerial culture to public authorities. Thus, the survey conduced over the auditors technical, human and conceptual attributes allows to underline the important strength and weakness auditors have as ‘agent of change’.
