ABSTRACT
In most countries public debt management is one of the fastest growing financial activities demanding great attention from the State. Therefore, there is a need for broadening public governance, as well as widening procedural solutions.
The authors have analysed the operating principles of auditing and control in public debt management institutions of several OECD countries. Research was conducted based on questionnaires and reports obtained from selected public debt management institutions and auditing organisations.
Finally, based on research on the institutional aspects of public debt management, the authors propose audit organizational models that in their view should lead to an increased effectiveness in the functioning of the public debt management agency.

Authors:

GRZEGORZ GOLEBIOWSKI
Warsaw School of Economics
Parliament of the Republic of Poland (Sejm RP)

KAMILLA MARCHEWKA-BARTKOWIAK
Poznan University of Economics
Parliament of the Republic of Poland (Sejm RP)

Keywords: public debt management, agency, public governance, audit, OECD

JEL Classification Number: H63

Download full article here:
GOVERNANCE OF THE PUBLIC DEBT MANAGEMENT AGENCY IN SELECTED OECD COUNTRIES