"The Commonwealth Parliamentary Association has an active Small Branches network for jurisdictions with a population of under one million. This excellent book will be of particular interest to them but has lessons for a wider audience. It builds upon previous research on the role and importance of financial oversight to good governance, drawing upon a diverse range of examples from within and outside the Commonwealth. I was particularly interested to read the chapter about best practice which concludes that there is neither a "silver bullet" nor a "one size fits all" guide, arguing instead for a "best fit" approach and for future research to be country-focused. There is a fascinating annex about Offshore Financial Centres (OFCs) and I would welcome further research into parliamentary oversight of OFCs."Stephen Twigg, Secretary-General, Commonwealth Parliamentary Association (CPA)"Overseeing and scrutinizing government action is a key function of parliaments and legislatures. It requires the proper institutions, sufficient resources and the right skills of MPs and their staff. Comparing the practice of financial oversight in small parliaments around the globe provides for an enlightening study: first, it has received little academic attention so far. But more important, the diversity and variation can help identify good practices to be applied elsewhere."Sven T. Siefken, Professor of Political Science, Federal University of Applied Administrative Sciences, Germany