On the legitimacy and apoliticality of public sector performance audit: exploratory evidence from Canada and Denmark

Purpose The increasing uptake of performance auditing (PA), which entails both the facilitation and control government policies, has seriously challenged state auditors' claims that they are apolitical. This article aims to understand how supreme audit institutions (SAIs) operate maintain nurture political neutrality legitimacy their PA. Design/methodology/approach authors draw on Suchman's typology (1995) analyze PA reports two countries with a long history accusations interference, namely Canada Denmark. Documentary analysis interview methods employed. Findings study shows SAIs have been pursuing pragmatic, moral cognitive through professionalization standardization form content reports. Engaging maintaining dialogue audited administration, triangulating recognized social science methods, emphasizing “public interest” basis reflect some tools adopted navigate “grey zone” between objective, relevant politically sensitive audits. Research limitations/implications paper's explorative approach limits possibility for robust testing causal forces impinging SAIs' choices legitimation strategies. Nevertheless, variations Canadian Danish in strategic use such as media suggest difference role Public Accounts Committee can be investigated future research. Originality/value Much research exists questioning PA, yet there not much discussion able develop preserve prevalent amid criticism. More specifically, our reveals tendency strategically underline dimension audits an attempt increase neutrality.