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).
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