Guideline_Social utilisation and transparency of public sector audits
Document description
With the joint effort of eight European Supreme Audit Institutions that decided to act together in order to identify
best practices, you are reading the product of the EUROSAI Project Group on social utilization. This guideline
has been prepared with the aim of becoming more relevant in the daily lives of citizens.
In line with EUROSAI’s commitment to facilitating development of strong, independent and highly professional
Supreme Audit Institutions, in May 2017 the 10th Congress of the EUROSAI approved the new Strategic Plan for 2017-
2023. It is important to highlight, that one of the main elements of the Strategic Plan is to increase the SAIs’ capacity
to react to new challenges and opportunities and to support the capacity development of the institutions.
The newly approved plan roused the State Audit Office of Hungary to set up the social utilisation project group in order to fully meet the above-mentioned goals. We were delighted to share similar aims with the SAIs of Albania, Finland, Croatia, Ireland, Romania, Switzerland and Latvia, since their institutions are also engaged with the topic and joined the project group.
Our joint work relies on the international standards of ISSAI 12 and ISSAI 20 providing us a guidance on how to ensure transparency and accountability, and – most importantly – how to make a difference to the life of the citizens.
For more than a year, we worked together to reach the highest possible level of social utilisation of our audit work
and we share our relevant good practices. Members of the project group worked with the aim of disseminating our
findings and collected good practices throughout the EUROSAI community.
