INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

All Hands on Deck

Harnessing accountability through external public audits: An assessment of national oversight systems


This joint report from the International Budget Partnership and the INTOSAI Development Initiative examines the strength of audit and oversight systems across the world and provides guidance to various stakeholders on how to tackle identified weaknesses.

This report is the first ever comprehensive look at the strength of audit and oversight systems globally and comes at a time when supreme audit institutions (SAIs) are under enormous pressure to ensure governments are effective stewards of COVID-19 emergency spending in ways that advance the public interest and protect development progress. While SAIs can lead the charge of strong public budget oversight, it is increasingly clear that for their work to deliver impact, the support and collaboration of an “ecosystem” of interconnected actors, conditions and processes is needed.

Audit and oversight ecosystem