Abstract in English:
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.