Lead authors: Renzo Lavin & Carolina Cornejo (ACIJ)
Contributing authors: Sruti Bandyopadhyay (World Bank)
AUDIT 101: SAIs’ mission, structure, mandate, and various models
SAIs´ mission, structure, and mandate
SAIs are central agencies in the accountability system, tasked with examining the effectiveness of public financial management and providing independent, objective assessments concerning the administration and performance of government policies, programs, and operations. Often collaborating with the legislative branch, they contribute to improvement of governmental interventions in the areas of budget transparency and service delivery, thereby furthering development.
"Autonomous Audit Agencies have on important role to play in improving financial governance and discouraging corruption M the public sector. They ore pivotal actors in the governance of the budget and the system of fiscal control, providing much-needed checks and balances in the management of public finances."