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Strengthening SAIs

The INTOSAI Capacity Building Committee has published an updated guide to strengthen Supreme Audit Institutions and improve their performance. The INTOSAI Capacity Building Committee has published an updated guide to strengthen Supreme Audit Institutions and improve their performance.

 

This booklet of about eighty pages reflects developments of the last ten years in Human Resource Management, Managing information and communication technologies and the increasing impact of audit reports.

It is also full of best practices in different SAIs and acts as a pointer to what useful information are now available to assist them. It focuses on the strategic role that SAIs can play and the institutional, organizational and professional changes needed for them to perform and make a real impact on the work of national governments and on society.

The guide has four parts and is meant for heads of SAIs and their senior leadership and management teams. It can also be of interest for other staff in SAIs, parliaments, organizations providing support to SAIs and INTOSAI regional organizations.

After a brief introduction on the purpose and audience of the guide, the first part focuses on the identification of strengths, weaknesses, barriers and risks, and the development of a strategy to achieve more output.

Part two gives practical answers to questions like the external environment in which SAIs operate, the appointment of heads of SAIs, the work with external stakeholders and highlight on internal development partners of INTOSAI. This is all about strengthening the institution.

As regarding the organization, impacts have to be measured and monitored. How is it done? How is the strategic plan of SAIs developed, as well as SAIs’ leadership? Part two has got to do with solving these problems and strengthening internal governance, ethics, and leadership in SAIs.

Finally, the problem of the translation if ISSAIs into the national language, the development of audit manuals and auditors’ skills and a SWOT analysis of the gap between existing and desired audit practices is been addressed in part 4.

Download your copy here