INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions



pdf All hands on deck: Harnessing accountability through external public audits


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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.


pdf Todos a arrimar el hombro: Aumentar la rendición de cuentas mediante auditorías externas


pdf Tous sur le pont: Exploiter la responsabilisation au travers du contrôle externe des finances publiques


pdf ظهر المركب، لنكاتف - تسخير الرقابة العامّة الخارجية لأغراض تعزيز المساءل : تقييم الأنظمة الوطنية للرقابة