Features and Functions of Supreme Audit Institutions
Supreme audit institutions are national agencies responsible for auditing government revenue and spending. Their legal mandates, reporting relationships, and effectiveness vary, reflecting different governance systems and government policies. But t...
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| Format: | Brief |
| Language: | English |
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World Bank, Washington, DC
2012
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| Online Access: | http://documents.worldbank.org/curated/en/2001/10/2011705/features-functions-supreme-audit-institutions http://hdl.handle.net/10986/11363 |
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okr-10986-113632021-06-14T10:58:07Z Features and Functions of Supreme Audit Institutions Stapenhurst, Rick Titsworth, Jack PUBLIC EXPENDITURES QUALITY ASSURANCE PERFORMANCE AUDITS COMPLIANCE VERIFICATION BUDGETS PARLIAMENTARY SYSTEM ENABLING ENVIRONMENT INDEPENDENCE KNOWLEDGE SHARING AUDITING STANDARDS INTERNATIONAL STANDARDS CORRUPTION IN POLITICS ACCOUNTABILITY ACCOUNTANCY ACCOUNTS ADMINISTRATIVE AUTHORITY AGED ANNUAL REPORT ANTICORRUPTION AUDITING AUDITORS AUDITS COMPLIANCE AUDITING CONSTITUTION CORRUPTION DISCLOSURE ECONOMIC POLICIES FINANCIAL MANAGEMENT FINANCIAL STATEMENTS FINANCIAL SYSTEMS FISCAL GOOD PRACTICE GOVERNMENT ACCOUNTING GOVERNMENT AGENCIES GOVERNMENT DEPARTMENTS GOVERNMENT POLICIES GOVERNMENT REVENUE INTERNATIONAL ORGANIZATIONS JUDICIARY LAWS LEGISLATION MINISTRY OF FINANCE MOTIVATIONS PARLIAMENT PRESIDENCY PUBLIC ACCOUNTING PUBLIC DISCLOSURE PUBLIC FUNDS PUBLIC INSTITUTIONS PUBLIC SECTOR PUBLIC SECTOR MANAGEMENT PUBLIC SPENDING REPORTING TRANSPARENCY WORKERS Supreme audit institutions are national agencies responsible for auditing government revenue and spending. Their legal mandates, reporting relationships, and effectiveness vary, reflecting different governance systems and government policies. But their primary purpose is to oversee the management of public funds and the quality and credibility of governments' reported financial data. In the past the World Bank and other donors often established parallel auditing systems for their projects, undermining developing countries' supreme audit institutions, on whose work they could not always rely. Equally problematic have been projects that encouraged performance auditing but ignored basic weaknesses in financial management. In recent years the Bank has tried to strengthen oversight agencies such as supreme audit institutions. This note is intended to help Bank staff appreciate the role and nature of these institutions, particularly in managing public spending, ensuring financial accountability, and strengthening public institutions. 2012-08-13T14:51:53Z 2012-08-13T14:51:53Z 2001-10 http://documents.worldbank.org/curated/en/2001/10/2011705/features-functions-supreme-audit-institutions http://hdl.handle.net/10986/11363 English PREM Notes; No. 59 CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank World Bank, Washington, DC Publications & Research :: Brief Publications & Research |
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Digital Repository |
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Foreign Institution |
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Digital Repositories |
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World Bank Open Knowledge Repository |
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World Bank |
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English |
| topic |
PUBLIC EXPENDITURES QUALITY ASSURANCE PERFORMANCE AUDITS COMPLIANCE VERIFICATION BUDGETS PARLIAMENTARY SYSTEM ENABLING ENVIRONMENT INDEPENDENCE KNOWLEDGE SHARING AUDITING STANDARDS INTERNATIONAL STANDARDS CORRUPTION IN POLITICS ACCOUNTABILITY ACCOUNTANCY ACCOUNTS ADMINISTRATIVE AUTHORITY AGED ANNUAL REPORT ANTICORRUPTION AUDITING AUDITORS AUDITS COMPLIANCE AUDITING CONSTITUTION CORRUPTION DISCLOSURE ECONOMIC POLICIES FINANCIAL MANAGEMENT FINANCIAL STATEMENTS FINANCIAL SYSTEMS FISCAL GOOD PRACTICE GOVERNMENT ACCOUNTING GOVERNMENT AGENCIES GOVERNMENT DEPARTMENTS GOVERNMENT POLICIES GOVERNMENT REVENUE INTERNATIONAL ORGANIZATIONS JUDICIARY LAWS LEGISLATION MINISTRY OF FINANCE MOTIVATIONS PARLIAMENT PRESIDENCY PUBLIC ACCOUNTING PUBLIC DISCLOSURE PUBLIC FUNDS PUBLIC INSTITUTIONS PUBLIC SECTOR PUBLIC SECTOR MANAGEMENT PUBLIC SPENDING REPORTING TRANSPARENCY WORKERS |
| spellingShingle |
PUBLIC EXPENDITURES QUALITY ASSURANCE PERFORMANCE AUDITS COMPLIANCE VERIFICATION BUDGETS PARLIAMENTARY SYSTEM ENABLING ENVIRONMENT INDEPENDENCE KNOWLEDGE SHARING AUDITING STANDARDS INTERNATIONAL STANDARDS CORRUPTION IN POLITICS ACCOUNTABILITY ACCOUNTANCY ACCOUNTS ADMINISTRATIVE AUTHORITY AGED ANNUAL REPORT ANTICORRUPTION AUDITING AUDITORS AUDITS COMPLIANCE AUDITING CONSTITUTION CORRUPTION DISCLOSURE ECONOMIC POLICIES FINANCIAL MANAGEMENT FINANCIAL STATEMENTS FINANCIAL SYSTEMS FISCAL GOOD PRACTICE GOVERNMENT ACCOUNTING GOVERNMENT AGENCIES GOVERNMENT DEPARTMENTS GOVERNMENT POLICIES GOVERNMENT REVENUE INTERNATIONAL ORGANIZATIONS JUDICIARY LAWS LEGISLATION MINISTRY OF FINANCE MOTIVATIONS PARLIAMENT PRESIDENCY PUBLIC ACCOUNTING PUBLIC DISCLOSURE PUBLIC FUNDS PUBLIC INSTITUTIONS PUBLIC SECTOR PUBLIC SECTOR MANAGEMENT PUBLIC SPENDING REPORTING TRANSPARENCY WORKERS Stapenhurst, Rick Titsworth, Jack Features and Functions of Supreme Audit Institutions |
| relation |
PREM Notes; No. 59 |
| description |
Supreme audit institutions are national
agencies responsible for auditing government revenue and
spending. Their legal mandates, reporting relationships, and
effectiveness vary, reflecting different governance systems
and government policies. But their primary purpose is to
oversee the management of public funds and the quality and
credibility of governments' reported financial data. In
the past the World Bank and other donors often established
parallel auditing systems for their projects, undermining
developing countries' supreme audit institutions, on
whose work they could not always rely. Equally problematic
have been projects that encouraged performance auditing but
ignored basic weaknesses in financial management. In recent
years the Bank has tried to strengthen oversight agencies
such as supreme audit institutions. This note is intended to
help Bank staff appreciate the role and nature of these
institutions, particularly in managing public spending,
ensuring financial accountability, and strengthening public institutions. |
| format |
Publications & Research :: Brief |
| author |
Stapenhurst, Rick Titsworth, Jack |
| author_facet |
Stapenhurst, Rick Titsworth, Jack |
| author_sort |
Stapenhurst, Rick |
| title |
Features and Functions of Supreme Audit Institutions |
| title_short |
Features and Functions of Supreme Audit Institutions |
| title_full |
Features and Functions of Supreme Audit Institutions |
| title_fullStr |
Features and Functions of Supreme Audit Institutions |
| title_full_unstemmed |
Features and Functions of Supreme Audit Institutions |
| title_sort |
features and functions of supreme audit institutions |
| publisher |
World Bank, Washington, DC |
| publishDate |
2012 |
| url |
http://documents.worldbank.org/curated/en/2001/10/2011705/features-functions-supreme-audit-institutions http://hdl.handle.net/10986/11363 |
| _version_ |
1764416467752714240 |