#issai029 - SAIs make use of external and independent advice to enhance the quality and credibility of their work
PRINCIPLE 9
SAIs make use of external and independent advice to enhance the quality and credibility of their work.
- SAIs comply with the International Standards of Supreme Audit Institutions and strive for continued learning by using guidance or expertise from external parties.
- SAIs may call on an external independent assessment for their operations and their implementation of the standards. For this objective they may use peer review.
- SAIs may use external experts to provide independent, expert advice, including on technical matters relating to audits
- SAIs publicly report the results of peer reviews and independent external assessments.
- SAIs may benefit from joint or parallel audits.
- By enhancing the quality of their work, SAIs could contribute to the improvement of professional capacity in financial management.
INTOSAI ref. Principles of Transparency and Accountability(pdf) (ISSAI-P 20). |
#tagcoding hashtag: #issai029 |
- 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)):