01744pab a2200193 454500008004000000100002000040245006900060260000900129300001500138362000800153520116100161650001801322700001701340773005201357908000601409909001101415999001901426952010501445180718b2013   xxu||||| |||| 00| 0 eng d  aSix, Frederique  aToward a theory of integrity systems: A configurational approach  c2013  ap.639-958.  aDec  aThe contract audit is an instrument facilitating the evaluation of prices offered and costs incurred in non-competitive defence contracts. In this study we analyse the degree of harmonization of contract auditing models among four European countries by means of a comparative analysis of the characteristics of contract auditing in these countries. We identify similarities and differences among the contract auditing models applied in these countries, and conclude that they do not present a high degree of harmonization of defence contract cost evaluation. Points for practitioners: This comparative study highlights the similarities and differences among the audit models for defence contracts in four European countries (the UK, France, Spain and Norway). The authors present the main characteristics of each model and systematize the features inherent to a possible common model that could be achieved by harmonizing audit practices and the rules applicable to the corresponding cost calculations. Finally, the authors recommend further progress be made in harmonizing the audit practices applied in NATO countries for defence contracts. - Reproduced.  aCivil service  aLawton, Alan  aInternational Review of Administrative Sciences  aN  a102966  c102963d102963  00104070aIIPAbIIPAd2018-07-19hVolume no: 79, Issue no: 4pAR103426r2018-07-19w2018-07-19yAR