EUROSAI TFMA (Task Force Municipal Audit) has published its yearly Newsletter, including a comparative article about Internal Audit in Local Government and the differences between UK and Nordic countries.
“According to a EUROSAI TFMA study (which was carried in late 2017 and covers 26 countries) there are various models of external audit of local government. External audit of local government is conducted by SAIs, private auditors, other institutions; all of them have the different mandate and audit practice.”