SAIs manage their operations economically, efficiently, effectively and in accordance with laws and regulations and reports publicly on these matters

  • SAIs employ sound management practices, including appropriate internal controls over its financial management and operations. This may include internal audits and other measures.
  • SAIs’ financial statements are made public and are subject to external independent audit or parliamentary review.
  • SAIs assess and report on their operations and performance in all areas, such as financial audit, compliance audit, jurisdictional activities (SAIs constituted as Courts), performance audit, programme evaluation and conclusions regarding government activities.
  • SAIs maintain and develop skills and competencies needed to perform the work to achieve their mission and meet their responsibilities.
  • SAIs make public what their total budget is and report on the origin of their financial resources (parliamentary appropriation, general budget, ministry of finances, agencies, fees) and how those resources are used.
  • SAIs measure and report on the efficiency and effectiveness with which they use their funds.
  • SAIs may also use audit committees, made up of a majority of independent members, to review and provide input to their financial management and reporting processes.
  • SAIs may use performance indicators to assess the value of audit work for Parliament, citizens and other stakeholders.
  • SAIs follow up their public visibility, outcomes and impact through external feedback.

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