Supreme audit institutions and new aspects for public value creation in complex adaptive systems

My idea synthesizes three seemingly distant key areas: value creation, complexity and Supreme Audit Institutions. These external audit institutions must face increasing pressure – owing to the financialeconomic and sovereign debt crises – to contribute to a healthier and more effective functioning of the public accountability system and to generate higher social impacts by their activities. In order to meet these legitimate and justified expectations their value creation processes should be reconsidered and adjusted to the new recognitions about the complex adaptive systems. In my article I elaborate some proposals which are based on the complex systems theory