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ISSAI Executive Summaries

Executive Summary:

ISSAI 20 – Principles of transparency and accountability


The document incorporates principles of transparency and accountability for SAIs in order to assist them in leading by example in their own governance and practices

ISSAI Category:

Level 2: Prerequisites for the Functioning of Supreme Audit Institutions

Target Group:

ISSAI 20 is addressed to INTOSAI members, INTOSAI Governing Board, Professional Standards Committee, other INTOSAI Committees, parliamentarians, donor organizations, United Nations


Nine core principles how to promote accountability and transparency in the work of SAIs

Scope - Content:

Principles of transparency and accountability are the following:

  1. SAIs perform their duties under a legal framework that provides for accountability and transparency
  2. SAIs make public their mandate, responsibilities and strategy
  3. SAIs adopt audit standards, processes and methods that are objective and transparent
  4. SAIs apply high standards of integrity and ethics for staff of all levels
  5. SAIs ensure that these accountability and transparency principles are no compromised when they outsource their activities
  6. SAIs manage their operations economically, efficiently, effectively and in accordance with laws and regulations and reports on these matters
  7. SAIs report publicly on the results of their audits and on their conclusions regarding overall government activities
  8. SAIs communicate timely and widely on their activities and audit results through the media, websites and by other means
  9. SAIs make use of external and independent advice to enhance the quality and credibility of their work
Author - Committee:

Approved at XXth Congress of INTOSAI, Johannesburg 2010


Related Documents - Executive Summaries:

ISSAI 21 – Principles of Transparency and Accountability - Principles and Good Practices

ISSAI 30 – Code of Ethics

Related Documents - ISSAI Full Versions:
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