Feature Articles

Leading by Example to Enhance Transparency Accountability Integrity
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Leading by Example Creates Culture Shift: SAO Hungary Employs Mechanisms to Enhance Transparency, Accountability and Integrity

SAIs are called upon to lead by example, as stated in ISSAI 20, which indicates transparency is a powerful force in combating corruption, improving governance and promoting accountability. The SAO of Hungary has employed several mechanisms over the years to enhance transparency and promote...

Combating Corruption by Promoting Transparency
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Combating Corruption By Promoting Transparency

Supreme Audit Institutions (SAIs) play a vital role in oversight by promoting transparency, verifying government account accuracy and reliability, evaluating spending compliance, assessing such spending's efficiency and effectiveness, and supporting the fight against corruption. This article explores the relationship between transparency and...

Energized Dialogue and Action to Fight Corruption
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The Fight Against Corruption: A Need for Energized Dialogue, Action

Corruption, the abuse of public authority or trust for private benefit—as defined by the International Organization of Supreme Audit Institutions (INTOSAI)—comes in various forms and behaviors. Corruption hinders national development; damages public service performance, reputation and credibility; compromises service delivery; and causes hardship to citizens. SAIs are vital to the fight against corruption by...

Incorporating Stakeholders to Enhance Decision-Making
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Incorporating Stakeholders to Enhance Decision-Making

ublic participation is generally defined as activities by which people's concerns, needs, interests and values are incorporated into decisions and actions on public matters and issues. Incorporating direct forms of public participation in oversight work can enhance citizen engagement and inform Supreme Audit Institution (SAI) decision-making, as the Comptroller General of the Republic of Costa Rica (CGR) discovered when considering the transfer of $4 billion...

Investing in Social Responsibility to Build Social Capital
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Investing in Social Responsibility to Build Social Capital

For SAIs, as representatives of citizens in evaluating and monitoring government expenditures, social responsibility is demonstrated through audit work quality and performance in a manner that satisfies public opinion and contributes to government accountability and transparency (the main components of good governance). In this way, SAIs strengthen public confidence, which helps promote social capital...

auditing sdg implementation
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Auditing SDG Implementation: A Wheel of Balance

Sustainable development—development that meets present needs without compromising the ability to meet future needs—can be divided into three integrated dimensions: economic, environmental and social. These aspects must be balanced if we are to achieve the United Nations (UN) "future we want." How is such balance achievable and what does it look like conceptually? This article discusses...