Publication:
Features and Functions of Supreme Audit Institutions

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dc.contributor.authorStapenhurst, Rick
dc.contributor.authorTitsworth, Jack
dc.date.accessioned2012-08-13T14:51:53Z
dc.date.available2012-08-13T14:51:53Z
dc.date.issued2001-10
dc.description.abstractSupreme audit institutions are national agencies responsible for auditing government revenue and spending. Their legal mandates, reporting relationships, and effectiveness vary, reflecting different governance systems and government policies. But their primary purpose is to oversee the management of public funds and the quality and credibility of governments' reported financial data. In the past the World Bank and other donors often established parallel auditing systems for their projects, undermining developing countries' supreme audit institutions, on whose work they could not always rely. Equally problematic have been projects that encouraged performance auditing but ignored basic weaknesses in financial management. In recent years the Bank has tried to strengthen oversight agencies such as supreme audit institutions. This note is intended to help Bank staff appreciate the role and nature of these institutions, particularly in managing public spending, ensuring financial accountability, and strengthening public institutions.en
dc.identifierhttp://documents.worldbank.org/curated/en/2001/10/2011705/features-functions-supreme-audit-institutions
dc.identifier.doi10.1596/11363
dc.identifier.urihttps://hdl.handle.net/10986/11363
dc.languageEnglish
dc.publisherWorld Bank, Washington, DC
dc.relation.ispartofseriesPREM Notes; No. 59
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo/
dc.subjectPUBLIC EXPENDITURES
dc.subjectQUALITY ASSURANCE
dc.subjectPERFORMANCE AUDITS
dc.subjectCOMPLIANCE VERIFICATION
dc.subjectBUDGETS
dc.subjectPARLIAMENTARY SYSTEM
dc.subjectENABLING ENVIRONMENT
dc.subjectINDEPENDENCE
dc.subjectKNOWLEDGE SHARING
dc.subjectAUDITING STANDARDS
dc.subjectINTERNATIONAL STANDARDS
dc.subjectCORRUPTION IN POLITICS ACCOUNTABILITY
dc.subjectACCOUNTANCY
dc.subjectACCOUNTS
dc.subjectADMINISTRATIVE AUTHORITY
dc.subjectAGED
dc.subjectANNUAL REPORT
dc.subjectANTICORRUPTION
dc.subjectAUDITING
dc.subjectAUDITORS
dc.subjectAUDITS
dc.subjectCOMPLIANCE AUDITING
dc.subjectCONSTITUTION
dc.subjectCORRUPTION
dc.subjectDISCLOSURE
dc.subjectECONOMIC POLICIES
dc.subjectFINANCIAL MANAGEMENT
dc.subjectFINANCIAL STATEMENTS
dc.subjectFINANCIAL SYSTEMS
dc.subjectFISCAL
dc.subjectGOOD PRACTICE
dc.subjectGOVERNMENT ACCOUNTING
dc.subjectGOVERNMENT AGENCIES
dc.subjectGOVERNMENT DEPARTMENTS
dc.subjectGOVERNMENT POLICIES
dc.subjectGOVERNMENT REVENUE
dc.subjectINTERNATIONAL ORGANIZATIONS
dc.subjectJUDICIARY
dc.subjectLAWS
dc.subjectLEGISLATION
dc.subjectMINISTRY OF FINANCE
dc.subjectMOTIVATIONS
dc.subjectPARLIAMENT
dc.subjectPRESIDENCY
dc.subjectPUBLIC ACCOUNTING
dc.subjectPUBLIC DISCLOSURE
dc.subjectPUBLIC FUNDS
dc.subjectPUBLIC INSTITUTIONS
dc.subjectPUBLIC SECTOR
dc.subjectPUBLIC SECTOR MANAGEMENT
dc.subjectPUBLIC SPENDING
dc.subjectREPORTING
dc.subjectTRANSPARENCY
dc.subjectWORKERS
dc.titleFeatures and Functions of Supreme Audit Institutionsen
dspace.entity.typePublication
okr.crosscuttingsolutionareaPublic-Private Partnerships
okr.date.doiregistration2025-04-29T09:33:21.259140Z
okr.doctypePublications & Research::Brief
okr.doctypePublications & Research
okr.docurlhttp://documents.worldbank.org/curated/en/2001/10/2011705/features-functions-supreme-audit-institutions
okr.globalpracticeGovernance
okr.globalpracticeHealth, Nutrition, and Population
okr.globalpracticeTrade and Competitiveness
okr.guid170611468143388344
okr.guid213671468124188306
okr.identifier.externaldocumentum090224b082f538dd_2_0
okr.identifier.internaldocumentum2011705
okr.identifier.report24845
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2002/10/04/000094946_02092504034277/Rendered/PDF/multi0page.pdfen
okr.sectorPublic Administration, Law, and Justice :: General public administration sector
okr.topicPrivate Sector Development::Business Environment
okr.topicHealth Monitoring and Evaluation
okr.topicGovernance::National Governance
okr.topicPrivate Sector Development::Business in Development
okr.topicGovernance::Governance Indicators
okr.topicHealth, Nutrition and Population
okr.unitDevelopment Research Group (DECRG)
okr.volume1 of 1
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