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Discussion Note on Strengthening the Parliament and Supreme Audit Institution Relationship to Enhance External Audit Performance in the Western Balkans

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dc.contributor.authorWorld Bank
dc.date.accessioned2020-04-22T15:53:09Z
dc.date.available2020-04-22T15:53:09Z
dc.date.issued2020-01
dc.description.abstractThe World Bank has been collaborating with finance, budget, and public accounts committees in the Western Balkans as part of a knowledge partnership focusing on strengthening financial oversight practices. Despite some gains in external auditing performance, the region continues to underperform when it comes to legislative scrutiny of audit reports. Therefore, the knowledge partnership includes a focus on how finance, budget, and public accounts committees discharge their responsibilities to scrutinize government performance using the audit reports produced by Supreme Audit Institutions (SAIs) in the region. The network of the SAIs of European Union (EU) candidate countries and potential candidates and the European court of auditors has identified the working relationship between SAIs and parliaments as a critical component for effective external audit. This discussion note is intended as a primer for dialogue between parliaments, SAIs, and practitioners on how to better define and strengthen the relationship between the external audit and legislative scrutiny stakeholders. It outlines the context and challenges, and also frames some questions that can help stakeholders reflect on the existing and aspirational nature of the relationship. The discussion note proceeds in five parts. First, the context for the discussion is outlined. Second, the accountability relationship between SAIs and parliaments is explored. Third, the main challenges for effective external audit and financial oversight is reviewed. Fourth, global and regional external audit benchmarks will be detailed. Finally, the challenges for the Parliament-SAI relationship in the Western Balkans will be examined and discussion questions framed around three areas of mutual interest for SAIs and parliaments - SAI independence; examination of the audit reports by the parliament; and follow-up on recommendations based on the audit reports.en
dc.identifierhttp://documents.worldbank.org/curated/en/745551586326241890/Discussion-Note-on-Strengthening-the-Parliament-and-Supreme-Audit-Institution-Relationship-to-Enhance-External-Audit-Performance-in-the-Western-Balkans
dc.identifier.doi10.1596/33628
dc.identifier.urihttps://hdl.handle.net/10986/33628
dc.languageEnglish
dc.publisherWorld Bank, Washington, DC
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo
dc.subjectFINANCIAL ACCOUNTABILITY
dc.subjectACCOUNTING AND AUDITING
dc.subjectPUBLIC FINANCIAL MANAGEMENT
dc.subjectROLE OF PARLIAMENT
dc.subjectGOVERNANCE
dc.subjectPUBLIC SECTOR REFORM
dc.subjectBUDGET PROCESS
dc.subjectPUBLIC FINANCE
dc.subjectPARLIAMENTARY OVERSIGHT
dc.subjectAUDIT
dc.subjectBUDGET EXECUTION
dc.subjectAUDIT INSTITUTION
dc.titleDiscussion Note on Strengthening the Parliament and Supreme Audit Institution Relationship to Enhance External Audit Performance in the Western Balkansen
dc.typeReporten
dc.typeRapportfr
dc.typeInformees
dspace.entity.typePublication
okr.crossref.titleDiscussion Note on Strengthening the Parliament and Supreme Audit Institution Relationship to Enhance External Audit Performance in the Western Balkans
okr.date.disclosure2020-04-08
okr.doctypeEconomic & Sector Work
okr.doctypeEconomic & Sector Work::Country Financial Accountability Assessment
okr.docurlhttp://documents.worldbank.org/curated/en/745551586326241890/Discussion-Note-on-Strengthening-the-Parliament-and-Supreme-Audit-Institution-Relationship-to-Enhance-External-Audit-Performance-in-the-Western-Balkans
okr.guid745551586326241890
okr.identifier.doi10.1596/33628
okr.identifier.externaldocumentum090224b0877cb73d_1_0
okr.identifier.internaldocumentum31933790
okr.identifier.report147472
okr.importedtrueen
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/745551586326241890/pdf/Discussion-Note-on-Strengthening-the-Parliament-and-Supreme-Audit-Institution-Relationship-to-Enhance-External-Audit-Performance-in-the-Western-Balkans.pdfen
okr.region.administrativeEurope and Central Asia
okr.region.geographicalEastern Europe
okr.sectorPublic Administration
okr.themePublic sector governance :: Public expenditure, financial management and procurement
okr.topicPublic Sector Development::Public Sector Expenditure Policy
okr.topicPublic Sector Development::Public Financial Management
okr.topicGovernance::Democratic Government
okr.topicGovernance::Governance and the Financial Sector
okr.topicGovernance::National Governance
okr.topicGovernance::Parliamentary Government
okr.unitPEFA Secretariat
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