Paper

Brief: Enhancing Accountability through Audits: Emerging Lessons from Collaborations Between Supreme Audit Institutions and Civil Society Organizations

The Audit Accountability Initiative (AAI) brings together supreme audit institutions (SAIs) and civil society organizations (CSOs) in five countries to strengthen government responsiveness to audit recommendations through more effective communication and engagement on audit recommendations among accountability actors. In Argentina, Ghana, Nepal, Sierra Leone, and Tanzania, the national SAI and civil society actors are implementing coordinated efforts to secure remedial actions from governments in response to findings and recommendations contained in specific audit reports issued by the SAIs.

The International Budget Partnership (IBP) began this initiative after data from its Open Budget Survey revealed a paralysis in oversight systems that often prevents SAIs from achieving their overarching goals of protecting the public interest by improving the management of public funds. Audit reports are withheld from the public, hearings on audit findings take place behind closed doors and findings are not acted upon. While SAI independence is critical,

SAI effectiveness ultimately depends on the quality and fluidity of the interaction with other actors of the overall accountability system.

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Brief on Audit Accountability Lessons Learned

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