PRINCIPLE 9: Ensuring good governance of SAIs

  • SAIs should adopt and comply with good governance principles and report appropriately thereon.
  • SAIs should periodically submit their performance to independent review, for example peer review.
  • SAIs should have an appropriate organisational management and support structure that will give effect to good governance processes and support sound internal control and management practices.
  • SAIs should assess organisational risk on a regular basis and supplement this with appropriately implemented and regularly monitored risk management initiatives, for example through an appropriately objective internal audit function.

INTOSAI ref. The Value and Benefits of Supreme Audit Institutions(pdf) (ISSAI-P 12).
#tagcoding hashtag: #issai0129

en en.gif
fr fr.gif
nl nl.gif