Learning, Training Materials

Strengthening Budget Credibility: The Pocket Guide for Auditors

Supreme Audit Institutions (SAIs) have an important role to play in strengthening the implementation of the Sustainable Development Goals and ensuring that a country’s budget is on track. Checking and reporting on the legality and accuracy of public accounts, as well as the credibility of budgets, can be instrumental in governments delivering on their sustainable development promises.

The United Nations Department of Economic and Social Affairs and the International Budget Partnership have been working with Supreme Audit Institutions, civil society, and public finance experts to determine ways in which audit work can meaningfully address and improve budget credibility. This “pocket guide” highlights key threads of Strengthening Budget Credibility through External Audits: A Handbook for Auditors. For much more, including detailed information, useful tools, and country experiences, please refer to the full handbook. (NOTE: all chapter, section, and annex references in this guide refer to the handbook.)

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SAI handbook pocket guide FA

pdf, 5.17 MB