The Quality of Audits by Supreme Audit Institutions : A Review of Compliance with International Standards of Supreme Audit Institutions
Public sector auditing provides unbiased, objective assessments of public sector programs, policies, operations, and results to detect whether public resources are managed responsibly and effectively to achieve intended results and to instill confi...
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| Language: | English |
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World Bank, Washington, DC
2021
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| Online Access: | http://documents.worldbank.org/curated/en/614751608753638630/The-Quality-of-Audits-by-Supreme-Audit-Institutions-A-Review-of-Compliance-with-International-Standards-of-Supreme-Audit-Institutions http://hdl.handle.net/10986/34995 |
| Summary: | Public sector auditing provides
unbiased, objective assessments of public sector programs,
policies, operations, and results to detect whether public
resources are managed responsibly and effectively to achieve
intended results and to instill confidence among citizens
and stakeholders. Supreme Audit Institutions (SAIs) perform
a vital role in the functioning of governments as they
inform legislatures and other stakeholders through their
independent audit reports. They help promote good
governance, accountability, and transparency. The work of
SAIs in reducing waste and abuse of public resources has the
indirect effect of making more money available for programs
that fight poverty, which lie at the core of the World
Bank’s work to end extreme poverty. |
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