An independent and professional Supreme Audit Institution (SAI) is an important actor in a country’s accountability chain. It is a government entity whose external audit role is established by the constitution or supreme law-making body.
SAIs are traditionally known for their oversight of public expenditure, which remains a core part of the audit portfolio. SAIs undertake:
But the role of SAIs is evolving, as they are increasingly taking a broader, more comprehensive view on reliability, effectiveness, efficiency and economy of policies and programmes.
OECD’S WORK WITH SUPREME AUDIT INSTITUTIONS
The OECD is collaborating with SAIs from around the world to strengthen their positive impact on accountability and governance. This id done through the provision of objective and relevant information on government expenditure and, increasingly, performance. Through individual SAI co-operation as well as internationally comparative studies, the OECD is supporting SAIs in aligning their activities with internal strategic considerations and with broader governance challenges in their audit environment.
In addition to publishing work on public sector audit, the OECD has engaged with public sector audit representatives in international fora and training sessions, and with international organisations and subcommittees working on audit and control.
Supreme Audit Institutions of OECD member countries may differ by name, models and mandates.