Local Government Auditing in the Netherlands

Abstract

In the Netherlands, the majority of financial and compliance audits of local government are conducted by private audit firms, while courts of audit are in charge of conducting performance audits. External auditors are appointed by the municipal council based on a tendering procedure, creating a dual system of responsibilities between the council and the Board of Mayor and Aldermen. The recent trend that several large audit firms have withdrawn from the municipal audit market and the strong need for public sector expertise because of the complexity and uniqueness of local government call for rethinking current auditing practices in this sector.

Citation

Budding, T., van Brenk, H., Renes, R. and van Vugt, R.-A. (2022), "Local Government Auditing in the Netherlands", Ferry, L. and Ruggiero, P. (Ed.) Auditing Practices in Local Governments: An International Comparison (Emerald Studies in Public Service Accounting and Accountability), Emerald Publishing Limited, Leeds, pp. 93-101. https://doi.org/10.1108/978-1-80117-085-720221010