Q2 2024

About 25% of all supreme audit institutions (SAIs) represented in INTOSAI undertake jurisdictional activities. Most of them are found in the French-speaking, Spanish-speaking and Portuguese-speaking areas of the world. But, it’s an attractive model that extends beyond these linguistic and cultural spheres: Latvia, South Africa and Thailand have recently equipped their SAIs with a new competence and an appropriate organization to sanction the misuse of public money. Others, like Indonesia or Vietnam, are willing to obtain new jurisdictional powers or similar functions. This is also a model that can evolve: The French legislator has just radically reformed the system of liability for public managers, which had been in force for decades. 

Supreme Audit Institutions (SAIs) with jurisdictional functions from around the world make up approximately a quarter of the International Organization of Supreme Audit Institutions (INTOSAI) membership. According to Pompe et. Al (2022), these SAIs not only audit, but also assume crucial roles in the adjudication and management of public funds. SAIs with jurisdictional functions have become a beacon of transparency and accountability, as they conduct reviews of accounts, and impose sanctions upon detecting poor management or financial irregularities in government administration. 

There are three main models of SAIs in the world, and several variants. They have a very long history, dating back in some cases to the Middle Ages, but all three were renewed and developed between the 18th century and the beginning of the following century, when modern states were established.