INTOSAI-P - 20 - Principles of Transparency and Accountability

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Summary

Nine core principles how to promote accountability and transparency in the work of Supreme Audit Institutions – SAIs

Principles of transparency and accountability are the following:

1. SAIs perform their duties under a legal framework that provides for accountability and transparency
2. SAIs make public their mandate, responsibilities and strategy
3. SAIs adopt audit standards, processes and methods that are objective and transparent
4. SAIs apply high standards of integrity and ethics for staff of all levels
5. SAIs ensure that these accountability and transparency principles are no compromised when they outsource their activities
6. SAIs manage their operations economically, efficiently, effectively and in accordance with laws and regulations and reports on these matters
7. SAIs report publicly on the results of their audits and on their conclusions regarding overall government activities
8. SAIs communicate timely and widely on their activities and audit results through the media, websites and by other means
9. SAIs make use of external and independent advice to enhance the quality and credibility of their work

IFPP Category

INTOSAI Principles

Evolution

  • Formerly known as ISSAI 20
  • Endorsed in 2013
  • With the establishment of the INTOSAI Framework of Professional Pronouncements (IFPP), relabeled as INTOSAI-P 20 with editorial changes in 2019