Lead authors: Renzo Lavin & Carolina Cornejo (ACIJ)
Contributing authors: Sruti Bandyopadhyay (World Bank)
- Module 01
- International Legal Framework
- Comparative
Legal framework comparative
In this section, readers will find an interactive chart displaying the most recent global resolutions for SAIs to enhance their performance and address their main challenges through engagement strategies with different stakeholders. Readers can search and access those normative instruments by clicking on the tabs that follow and may choose several topics (the tags´ definitions may be found in the endnotes), selecting either an international or regional scope.
Use the filters to see the results
Transparency
SAIs promote timely, reliable and clear access to information regarding their institutional framework, financial management and guidelines (e.g.: mission, mandate, authorities, responsibilities, strategy, staff, budget)
Accountability
SAIs report on the regularity and the efficiency of the use of public funds, including their own actions and activities, and can be held accountable by other state institutions (e.g.: Legislative Branch)
SAI independence
SAIs must be free from direction or interference from the Legislature or the Executive or any other outside influence in performing their duties (e.g.: financial and functional autonomy, independence in authorities´ designation processes, unrestricted access to information, etc.)
Civic participation opportunities
SAIs promote collaborative practices with citizens and CSOs along the audit cycle (planning, execution, follow-up) through various mechanisms (e.g.: citizen complaints/audit proposals, joint/social audits, etc.)
Communication with stakeholders
SAIs disseminate audit reports to a wide audience (citizens, media, Legislative Branch, state institutions, etc.) and deploy active communication strategies to enhance increased knowledge of their mission and products
Capacity Building
SAIs promote staff training, peer learning, exchange of experiences with other partner institutions, and other strategies in order to enhance effectiveness, economy and efficiency in their operations
Promoting and fostering the efficiency, accountability, effectiveness and transparency of public administration by strengthening supreme audit institutions
UN RESOLUTION A/66/228
Institution: United Nations General Assembly
Year: 2014
TOPICS
SAI Independence Capacity Building
HIGHLIGHTS
- Art. I:
- Prioritization of SAI independence from audited entity and other external influence(s)
- Art. II:
- Recognition of the decisive role of SAIs in promoting the efficiency, accountability, effectiveness and transparency of public administration
- Art. V:
- Cooperation between UN Member States-UN institutions and INTOSAI
- Art. VIII & IX:
- Promotion of capacity-building, knowledge sharing and best practices in developing countries (post-2015 agenda)
Promoting the efficiency, accountability, effectiveness and transparency of public administration by strengthening supreme audit institutions
UN RESOLUTION A/66/209
Institution: United Nations General Assembly
Year: 2011
TOPICS
SAI Independence Capacity Building
HIGHLIGHTS
- Art. I:
- Prioritization of SAI independence from audited entity and other external influence(s)
- Art. II:
- Recognition of the decisive role of SAIs in promoting the efficiency, accountability, effectiveness and transparency of public administration
- Art. V:
- Cooperation between UN Member States-UN institutions and INTOSAI
United Nations Convention against Corruption
UNCAC
Institution: United Nations General Assembly
Year: 2003
TOPICS
Transparency Communication with stakeholders Capacity Building
HIGHLIGHTS
- Art. 2:
- Development of coordinated anticorruption policies involving social participation
- Art. 9(2):
- Fostering transparency and accountability in the management of public finances
- Art. 13:
- Promotion of civic engagement in the prevention and fight against corruption
- Providing wide access to information, promoting effective civic engagement in accountability processes (i.e. external auditing)
On Promotion of Good Governance by Supreme Audit Institutions
Beijing Declaration
Institution: INTOSAI
Year: 2013
TOPICS
SAI independence Accountability Capacity Building Civic participation opportunities Communication with stakeholders
HIGHLIGHTS
- Point 2.3.5 on possible solutions to general challenges:
-
- Communication and cooperation with stakeholders
- Encouragement of citizen involvement in the audit process and dissemination of audit results
The Lima Declaration of Guidelines on Auditing Precepts
ISSAI N° 1
Institution: INTOSAI
Year: 1977
TOPICS
SAI independence Transparency Accountability Capacity Building
HIGHLIGHTS
- VI. Reporting to the Parliament and general public:
- Publication of audit results in a precise and coherent format
Mexico Declaration on SAI Independence
ISSAI N° 1O
Institution: INTOSAI
Year: 2007
TOPICS
SAI independence Transparency Accountability Communication with stakeholders
HIGHLIGHTS
- 5th Principle:
- Creation of a report on the results of the audit work
- 6th Principle:
- Publication and dissemination of audit reports
- 7th Principle:
-
- Delivery of the reports to the Legislature or an auditee’s governing board so as to guarantee follow-up of SAI recommendations
The Value and Benefits of Supreme Audit Institutions – making a difference in the lives of citizens
ISSAI N° 12
Institution: INTOSAI
Year: 2013
TOPICS
Transparency SAI independence Accountability Communication with stakeholders Capacity Building
HIGHLIGHTS
- 4th Principle:
- Public report of audit results that are up-to-date, using clear and simple language
- 5th Principle:
- Development of strategic planning responding to key issues affecting society
- Establishment of mechanisms for information gathering and decision making to enhance relevance of stakeholders
- 6th Principle:
-
- Communication with stakeholders to ensure understanding of SAI’s audit work and results
- Interaction with the media to facilitate communication with citizens
- Engagement with stakeholders, recognizing their various roles, and considering their views without compromising SAI’s independence.
- 8th Principle:
-
- Public visibility of SAIs´ mandate, responsibilities, mission and strategy
Principles of Transparency and Accountability
ISSAI N° 20
Institution: INTOSAI
Year: 2010
TOPICS
Transparency Accountability Capacity Building Civic participation opportunities Communication with stakeholders
HIGHLIGHTS
- 2nd Principle:
- Public visibility of SAIs mandate, responsibilities, mission and strategy, as well as head appointment´s processes
- 6th Principle:
- Publication of SAI budget
- 7th Principle:
- Publication of audit results, recommendation and sanctions
- 8th Principle:
-
- Access to reports that are understandable to the wide public through various means (summaries, graphics, video presentations, press releases, etc.)
- Open communication with the media and other stakeholders
- 9th Principle:
- Promotion of joint or parallel audits, and independent assessment from external stakeholders, in view of reinforcing quality and credibility of SAI work
Principles of Transparency and Accountability - Principles and Good Practices
ISSAI N° 21
Institution: INTOSAI
Year: 2010
TOPICS
Transparency Accountability Capacity Building Civic participation opportunities Communication with stakeholders
HIGHLIGHTS
- 2nd Principle/Good practices:
- Public visibility of SAIs´ mandate, responsibilities, mission and strategy, as well as head appointment´s processes through the Internet and in leaflets
- Dissemination of fact sheets to facilitate understanding of SAI work in practical terms
- 3rd Principle/Good Practices:
- Publication of the list of planned performance audits on the website
- 6th Principle/Good Practices:
- Measuring performance through indicators such as rate at which recommendations are implemented and number of parliamentary hearings and briefings; citizen feedback, etc.
- Publication of SAI budget
- 7th Principle/Good Practices:
- Inclusion of audit report summaries and e-mail updates with the latest SAI publications
- 8th Principle/Good Practices:
-
- Organization of press conferences after the publication of audit reports to explain their content
- Launch of media center sites for journalists and others seeking information
- Adoption of proactive attitude towards civil society to guarantee understanding of audit reports
- 9th Principle: SAIs make use of external and independent advice to enhance the quality and credibility of their work:
-
- Conduction of joint or parallel audits for relevant issues (e.g. environmental)
- Implementation of mechanisms for citizen complaints and suggestions regarding audits
- Receiving audit assessment from external stakeholders: academic community, former civil servants, experts, private sector, leading representatives from specific groups, etc.
Communicating and Promoting the Value and Benefits of SAIs: An INTOSAI Guideline
INTOSAI Guideline - Communicating and Promoting the Value and Benefits of SAIs
Institution: INTOSAI
Year: 2013
TOPICS
Civic participation opportunities Transparency Accountability Communication with stakeholders
HIGHLIGHTS
- 3.2.4 Instruments and Tools to Promote Stakeholder Participation in the Auditing
- Facilitation of civil complaints
- Authorization of citizen audit request
- Conducting joint/participatory audit projects with non-SAI organizations
- Gathering of feedback from citizens on issues under review by SAIs
How to increase the use and impact of audit reports. A guide for Supreme Audit Institutions
How to increase the use and impact of audit reports
Institution: INTOSAI Capacity Building Committee
Year: 2010
TOPICS
Communication with stakeholders Civic participation opportunities Accountability
HIGHLIGHTS
- Chapter 3:
- Formulation of timely, clear and understandable audit reports: plain language, short sentences, brief conclusions, etc.
- Chapter 4:
- Identification of target audiences
- Monitoring compliance with audit recommendations
- Gathering of feedback from auditee, Legislature, experts, academia, etc.
- Chapter 5:
-
- Engagement with the Legislature: attending committee meetings (permanent SAI representative); identifying key reports to share, etc.
- Engagement with the media: press conferences, media interviews, etc.
- Engagement with civil society: using CSOs in the dissemination of SAIs’ findings; promoting CSOs monitoring of the auditee’s follow-up to an audit report and legislative hearings, etc.
On governance, the fight against corruption and public confidence
Santiago Declaration
Institution: OLACEFS
Year: 2013
TOPICS
Transparency Civic participation opportunities Capacity Building
HIGHLIGHTS
- 9th Principle: Promotion of good practices in collaborative work between SAIs and citizens:
-
- Facilitation of citizen complaints
- Providing useful and accessible information based on open data
- Promotion of citizen engagement in the audit cycle
On Principles of Accountability
Asunción Declaration
Institution: OLACEFS
Year: 2009
TOPICS
Communication with stakeholders Accountability Transparency Civic Participacion Opportunities
HIGHLIGHTS
- 3rd principle:
- Interaction with social agents as part of an integrated accountability system
- 4th Principle:
- Promotion of the use of TICs to facilitate access to information
- 6th Principle:
- Encouragement of active citizen participation through communication and interaction with civil society
Transparency against Corruption
Cartagena de Indias Declaration
Institution: OLACEFS
Year: 2006
TOPICS
Communication with stakeholders Capacity Building Civic participation opportunities Transparency
HIGHLIGHTS
- Art. II .9:
-
- Promotion of civil society involvement in social control
- Facilitation of citizen complaints
Achieving Audit Quality: Good Practices in Managing Quality within SAIs
Achieving Audit Quality: Good Practices in Managing Quality within SAIs
Institution: EUROSAI
Year: 2010
TOPICS
Capacity Building Communication with stakeholders Transparency
HIGHLIGHTS
- II.4. Monitoring audit impact:
-
- Receiving feedback from the general public on audit results
- Publication of periodic reports on the impact of audit findings, conclusions and recommendations
- IV. 2. External Communication and Relationship with Stakeholders:
-
- Improvement of SAI websites as communication platforms, including: mission, core values, strategy, activities, audit reports, career opportunities, speeches, professional events, and links to other SAIs and organizations.
- Establishment of a media center for managing relations with journalists and other organizations.
- Promotion of cooperation with national control and law enforcement bodies.
Reinforcing the Independence of SAIs
EUROSAI statement
Institution: EUROSAI
Year: 2011
TOPICS
SAI independence Communication with stakeholders
HIGHLIGHTS
- Promotion of communication channels with parliaments, public powers, the media and citizens
Charter of the PASAI
Charter of the PASAI
Institution: PASAI
Year: 2009
TOPICS
SAI independence Capacity Building
HIGHLIGHTS
- Art. I: Objective and Mandate:
- Encouragement of cooperation between SAIs
- Consolidation of accountability and SAI independence