PRINCIPLE 8: Ensuring appropriate transparency and accountability of SAIs1

  1. SAIs should perform their duties in a manner that provides for accountability, transparency and good public governance.
  2. SAIs should make public their mandate, responsibilities, mission and strategy.
  3. SAIs should use, as appropriate for their circumstances, auditing standards2, processes and methods that are objective and transparent, and make known to stakeholders what standards and methods are used.
  4. SAIs should manage their operations economically, efficiently, effectively and in accordance with applicable laws and regulations, and report publicly on these matters, as appropriate.
  5. SAIs should be subject to independent external scrutiny, including external audit of their operations, and make available these reports to stakeholders.

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