INTOSAI-P - 12 - The Value and Benefits of Supreme Audit Institutions – making a difference to the lives of citizens

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The extent to which a Supreme Audit Institution (SAI) is able to make a difference to the lives of citizens depends on the SAI:

Strengthening the accountability, transparency and integrity of government and public sector entities
Principle 1: Safeguarding the independence of SAIs
Principle 2: Carrying out audits to ensure that government and public sector entities are held accountable for their stewardship over, and use of, public resources
Principle 3: Enabling those charged with public sector governance to discharge their responsibilities in responding to audit findings and recommendations and taking appropriate corrective action
Principle 4: Reporting on audit results and thereby enabling the public to hold government and public sector entities accountable

Demonstrating ongoing relevance to citizens, Parliament and other stakeholders
Principle 5: Being responsive to changing environments and emerging risks
Principle 6: Communicating effectively with stakeholders
Principle 7: Being a credible source of independent and objective insight and guidance to support beneficial change in the public sector

Being a model organisation through leading by example
Principle 8: Ensuring appropriate transparency and accountability of SAIs
Principle 9: Ensuring good governance of SAIs
Principle 10: Complying with the SAI’s Code of Ethics
Principle 11: Striving for service excellence and quality
Principle 12: Capacity building through promoting learning and knowledge sharing

IFPP Category

INTOSAI Principles


  • Formerly known as ISSAI 12
  • Endorsed in 2013
  • With the establishment of the INTOSAI Framework of Professional Pronouncements (IFPP), relabeled as ISSAI-P 12 with editorial changes in 2019