The Quality of Audits by Supreme Audit Institutions : A Review of Compliance with International Standards of Supreme Audit Institutions

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作者：

World Bank

来源地址：

http://hdl.handle.net/10986/34995

关键词：

AUDITING;  ACCOUNTABILITY;  PUBLIC SECTOR GOVERNANCE;  INTERNATIONAL STANDARDS OF SUPREME AUDIT INSTITUTIONS;  PUBLIC FINANCIAL MANAGEMENT;  Report;  Rapport;  Informe; 

年份：

2020

出版地：

Washington,USA

语种：

English

摘要：

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.