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Governance of Public Assets
This documents aims to provide guidelines related to the role of SAIs in enhancing integrity, transparency, accountability and good governance for public assets in public entities
INTOSAI Guidance
Guideline for the Audit of Corruption Prevention
The document aims to help SAI auditors in preparing and conducting the audit of anticorruption policies and procedures in government organizations within the scope of their mandate.
Cooperative Audits between SAIs
This document aims to provide Supreme Audit Institutions with a tool for preparing, implementing and following up on bilateral and multilateral audits.
The importance of an independent standard-setting process
A successful standard-setting due process produces high-quality standards that yield relevant, reliable, neutral, consistent, and comparable financial statements that meet the needs of users. To achieve this goal, the standard-setting process must be rigorous, transparent, objective, and participatory.
Evaluation of Public Policies
This documents aims at helping Supreme Audit Institutions and entities in charge of evaluation to reach the objective of an evaluation, which is to analyse neutrally and independently the different criteria enabling an assessment of the utility of a public policy (without focusing on a specific administrative unit).
Good Practices Related to SAI Independence
The guide serves as a source of good practices to share means of increasing and improving SAI independence
Good Practices Related to SAI Transparency
The document shows examples of practices of SAIs relating to transparency and accountability.
