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Maximising the efficiency and impact of Supreme Audit Institutions through engagement with other stakeholders


Author: Quentin Reed
Published by: U4 Anti-Corruption Resource Centre
Date: 2013

The effectiveness of Supreme Audit Institutions (SAIs) is not determined solely by resources and capacity levels. A range of other factors is of equal importance, including the accessibility and communication of audit reports and findings and interaction with other stakeholders including NGOs and the media. In light of this, this paper provides recommendations to ensure optimal engagement with such stakeholders at all stages of the audit cycle – ranging from the need for an open procedure for audit selection to engagement with external counterparts.

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