The impact of supreme audit institutions and ombudsmen in Belgium and The Netherlands

Abstract

This article investigates the impact of the audit and ombud process on the implementation of recommendations made by supreme audit institutions and ombudsmen in Belgium and the Netherlands. Based on previous findings, the focus lies on influential internal and external factors in determining the effectiveness of the audit and ombud investigations. The article concludes that the impact of the process and factors often mentioned in the literature are less significant than found in other research. Political factors, such as coalition agreements and politicians trying to save face, seem to be much more influential in explaining the implementation rate.