PRINCIPLE 5

SAIs ensure that these accountability and transparency principles are not compromised when they outsource their activities.

  • SAIs should ensure that contracts for outsourced activities do not compromise these accountability and transparency principles.
  • Outsourcing of expertise and audit activities to external entities, public or private, falls within the responsibility of the SAI and is subject to ethical policies (especially conflict of interest) and policies to ensure integrity and independence.

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