Resumen de Efficiency and effectiveness control based on economic analysis: The example of the Austrian court of audit

Rainer Barthel, Friedrich Schneider

• The purpose of this article is fivefold: First, we demonstrate the potential and importance of central auditing in Austria in section 2.1 before identifying the causes of public-sector inefficiency in section 2.2. Then we outline the organizational structure in section 3 and describe the need for return in section 4. We develop proposals for improving the central auditing system in section 5. In so doing, we endeavor not to succumb to the pervasive influence of the well-established, yet objectionable Austrian status quo, realizing that our proposals may be rejected by politicians and bureaucrats as being unrealistic.