000			01627pab a2200181 454500
008			180718b2013 xxu||||| |||| 00| 0 eng d
100			_aSix, Frederique
245			_aToward a theory of integrity systems: A configurational approach
260			_c2013
300			_ap.639-958.
362			_aDec
520			_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.
650			_aCivil service
700			_aLawton, Alan
773			_aInternational Review of Administrative Sciences
908			_aN
909			_a102966
999			_c102963 _d102963