Public sector audit in uncertain times

In the future, environmental disasters and resource constraints will continue to impact public sector audit environment. Governments be held responsible for their responses corresponding financial impacts, particularly rising levels of debt. Supreme Audit Institutions (SAIs) are vital in keeping governments accountable. Yet, they also need legitimacy subject isomorphic pressures gain this. Mimetic isomorphism explains SAIs’ structures, although remain diverse, worldwide. Our analysis extensive data about SAIs together with statistical measures countries, an international survey document enables us make projections what shape enable them deal uncertain future. Examining debt United Nation's Sustainable Development Goals as case studies, we show how