SAIs perform their duties under a legal framework that provides for accountability and transparency.

  • SAIs should have guiding legislation and regulations in terms of which they can be held responsible and accountable.
  • Such legislation and regulations generally cover
    1. the audit authority, jurisdiction and responsibilities,
    2. conditions surrounding appointment and dismissal of the head of SAI and members of collegial institutions,
    3. the SAI’s operating and financial management requirements,
    4. timely publishing of audit reports,
    5. the oversight of the SAI’s activities, and
    6. the balance between public access to information and confidentiality of audit evidence and other SAI information.

INTOSAI ref. Principles of Transparency and Accountability(pdf) (ISSAI-P 20).
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