PRINCIPLE 3: Enabling those charged with public sector governance to discharge their responsibilities in responding to audit findings and recommendations and taking appropriate corrective action

  1. SAIs should ensure good communication with audited entities and other related stakeholders, as appropriate, and keep them well informed during the audit process of the matters arising from the SAI’s work.
  2. SAIs should, in accordance with their mandate, provide the legislature, its committees, or audited entities’ management and governing boards with relevant, objective and timely information.
  3. SAIs should analyse their individual audit reports to identify themes, common findings, trends, root causes and audit recommendations, and discuss these with key stakeholders.
  4. SAIs should, without compromising their independence, provide advice on how their audit findings and opinions might be used to the greatest effect, for example through the provision of good practice guidance.
  5. SAIs should develop professional relationships with relevant legislative oversight committees and audited entities’ management and governing boards to help them better understand the audit reports and conclusions and take appropriate action.
  6. SAIs should report, as appropriate, on the follow-up measures taken with respect to their recommendations.

INTOSAI ref. The Value and Benefits of Supreme Audit Institutions(pdf) (ISSAI-P 12).
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