Developing Effective Working Relationships Between Supreme Audit Institutions and Parliaments
Supreme audit institutions (SAIs) and parliaments are the two most important players for holding governments to account for the use of public funds. Parliaments do not usually have the capacity or expertise to scrutinise the use of public funds by the government themselves. They rely on the objective and professional view of the SAI to provide them with assurance and information about the reliability of financial reports and the use of public resources.
This paper offers guidance to Supreme Audit Institutions and parliaments for establishing effective working relationships. It describes and analyses international standards and contextual factors, as well as features and practices across Europe, and highlights key issues for effective relations and areas of Good practice. It also offers a toolkit for strengthening working relations between SAIs and parliaments.
ORBIS is powered by ESPAS, the European Strategy and Policy Analysis System, a unique inter-institutional project aimed at strengthening the EU's efforts in the crucial area of forward planning. ESPAS brings together the European Commission, the European Parliament, the Secretariat General of the Council of the European Union and the European External Action Service to strengthen the Union's collective administrative capacity to identify and analyse the key trends and challenges, and the resulting policy choices, which are likely to confront Europe and the wider world in the decades ahead.