Social utilisation and transparency of public sector audits
Background and objectives
Public sector auditíng, in particular audits carried out by supreme audit institutions is able to trigger changes having positive influence on the daily lives of citizens. An important aim of SAIs - being public institutions - is to promote the social utilisation oftheir audit activities, as well as to create and present added value on the social level. In addition, without transparency a well-fünctioning, well-managed state cannot exist. The basis ofdemocracy and accountability
is that citizens are aware ofhow their money as well as the public assets are used.
According to various surveys, a significant part of SAIs consider themselves as being guided by the INTOSAI documents "Principles of transparency and accountability" (ISSAI 20) and "The Value and Benefits of Supreme Audit Institutions - making a difference to the lives of citizens" (ISSAI 12).
As primary objective the project group aims at mapping the ways and possibilities for improvement on how the principles defined by the INTOSAI standards can be implemented on institutional level, as well as at mapping the possibilities of creating the prerequisites for measuring the utilisation ofSAIs' activities, in addition to further enhancing knowledge sharing among SAIs in this field.
Further to that, based on the standardized intemational methodology dealing with the social utilisation of public extemal audits the project aims at developing and elaborating:
- Indicators to measure results.
- Guidelines, analyses and publications.
- As well as at identifying intemational initiatives to measure SAIs' performance and the possibilities for adapting them in SAIs' daily operation.
The project group intends to seek the answers about how and by what objective means the social utilisation of public sector auditing may be monitored at the utilisation levels (stakeholders) identifíed previously. Another objective of the project group is to measure the impact of the communication activities ofan SAI and certain tools applied in the course ofthis, on the social perception of an SAI.
Documentation
Filters
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Guideline_Social utilisation and transparency of public sector audits
Go to detailWith 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 li...
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ToR PG Social utilisation and transparency of public sector audits
Go to detailToR PG Social utilisation and transparency of public sector audits
