#issai021 - Principle 1: SAIs perform their duties under a legal framework that provides for accountability and transparency
PRINCIPLE 1
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
- the audit authority, jurisdiction and responsibilities,
- conditions surrounding appointment and dismissal of the head of SAI and members of collegial institutions,
- the SAI’s operating and financial management requirements,
- timely publishing of audit reports,
- the oversight of the SAI’s activities, and
- 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). |
#tagcoding hashtag: #issai021 |
- The Functions of public-sector entities
- This article in the ISSAI standards
- Also under #issai02 - Principles of Transparency and Accountability
- Aligned resources
- Comments
Public-sector entities may be active in these areas (divisions of the Classification of the Functions of Government (COFOG)):