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Theoretical and Practical Problems Related to the Audit, Control and Supervision System of Local Governments. (Based on the Case of the Estonia)

Raivo Linnas

NB! Artiklis oleva teabe taaskasutamisel on vaja kindlasti viidata algallikale!


The aim of this article is to describe the current model of local governments' audit, control and supervision system of the Republic of Estonia, perform critical analyse of existing audit, control and supervision system in Estonia and propose foundational principles for developing an optimal model of an audit, control and supervision system of local government suitable not only for the Estonia.

Author is of concluding opinion that does exist a possibility to design, arrange and maintain theoretically well founded and practically reasonably functioning integral and coherent audit, control and supervision system, but does not exist possibility to offer uniform, standard solution fitting to the municipal sector in general, because different models do apply to huge, big, middle-sized, small and tiny municipalities.

Author presents six principles that should form a general philosophical basis for designing of an optimal model of audit, control and supervision system of municipalities, for developing solution that is scientifically justified, as well as appropriate for implementing and functional in real life.

The broader meaning of this article is that ideas proposed by author are relevant as well for other countries that have a similar to the Estonia level of development of society and democracy and where municipalities are with very different size or where rather do dominate considerably small units than large ones.

Keywords: Audit, Control, Estonia, Internal Audit, Internal Control, Local Government, Supervision.

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