PRINCIPLE 6: Communicating effectively with stakeholders

  1. SAIs should communicate in a manner that increases stakeholders’ knowledge and understanding of the role and responsibilities of the SAI as an independent auditor of the public sector.
  2. SAIs’ communication should contribute to stakeholders’ awareness of the need for transparency and accountability in the public sector.
  3. SAIs should communicate with stakeholders to ensure understanding of the SAI’s audit work and results.
  4. SAIs should interact appropriately with the media in order to facilitate communication with the citizens.1
  5. SAIs should engage with stakeholders, recognising their different roles, and consider their views, without compromising the SAI’s independence.
  6. SAIs should periodically assess whether stakeholders believe the SAI is communicating effectively.

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