Features and Functions of Supreme Audit Institutions
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World Bank, Washington, DC
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Supreme audit institutions are national
agencies responsible for auditing government revenue and
spending. Their legal mandates, reporting relationships, and
effectiveness vary, reflecting different governance systems
and government policies. But their primary purpose is to
oversee the management of public funds and the quality and
credibility of governments' reported financial data. In
the past the World Bank and other donors often established
parallel auditing systems for their projects, undermining
developing countries' supreme audit institutions, on
whose work they could not always rely. Equally problematic
have been projects that encouraged performance auditing but
ignored basic weaknesses in financial management. In recent
years the Bank has tried to strengthen oversight agencies
such as supreme audit institutions. This note is intended to
help Bank staff appreciate the role and nature of these
institutions, particularly in managing public spending,
ensuring financial accountability, and strengthening public institutions.
Palabras clave
PUBLIC EXPENDITURES, QUALITY ASSURANCE, PERFORMANCE AUDITS, COMPLIANCE VERIFICATION, BUDGETS, PARLIAMENTARY SYSTEM, ENABLING ENVIRONMENT, INDEPENDENCE, KNOWLEDGE SHARING, AUDITING STANDARDS, INTERNATIONAL STANDARDS, CORRUPTION IN POLITICS ACCOUNTABILITY, ACCOUNTANCY, ACCOUNTS, ADMINISTRATIVE AUTHORITY, AGED, ANNUAL REPORT, ANTICORRUPTION, AUDITING, AUDITORS, AUDITS, COMPLIANCE AUDITING, CONSTITUTION, CORRUPTION, DISCLOSURE, ECONOMIC POLICIES, FINANCIAL MANAGEMENT, FINANCIAL STATEMENTS, FINANCIAL SYSTEMS, FISCAL, GOOD PRACTICE, GOVERNMENT ACCOUNTING, GOVERNMENT AGENCIES, GOVERNMENT DEPARTMENTS, GOVERNMENT POLICIES, GOVERNMENT REVENUE, INTERNATIONAL ORGANIZATIONS, JUDICIARY, LAWS, LEGISLATION, MINISTRY OF FINANCE, MOTIVATIONS, PARLIAMENT, PRESIDENCY, PUBLIC ACCOUNTING, PUBLIC DISCLOSURE, PUBLIC FUNDS, PUBLIC INSTITUTIONS, PUBLIC SECTOR, PUBLIC SECTOR MANAGEMENT, PUBLIC SPENDING, REPORTING, TRANSPARENCY, WORKERS