SAIs report publicly on the results of their audits and on their conclusions regarding overall government activities

  • SAIs make public their conclusions and recommendations resulting from the audits unless they are considered confidential by special laws and regulations.
  • SAIs report on the follow up measures taken with respect to their recommendations.
  • SAIs constituted as courts report on sanctions and penalties imposed on accounting officers or managers.
  • SAIs also report publicly on overall audit outcomes, e.g. the government’s overall budget implementation, financial condition and operations and, overall financial management progress and, if included in their legal framework, on professional capacity.
  • SAIs maintain a strong relationship with relevant parliamentary committees to help them better understand the audit reports and conclusions and to take appropriate action.

INTOSAI ref. Principles of Transparency and Accountability(pdf) (ISSAI-P 20).
#tagcoding hashtag: #issai027

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