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ISSAI Executive Summaries

Executive Summary:

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


The document shows examples of practices of SAIs relating to transparency and accountability.

ISSAI Category:

Level 2: Prerequisites for the Functioning of Supreme Audit Institutions

Target Group:

ISSAI 21 is addressed to INTOSAI members, INTOSAI Governing Board, Professional Standards Committee, parliamentarians, donor organisations, United Nations

Scope - Content:

The examples given in the guideline follow the structure of ISSAI 20 and are provided by SAIs. ISSAI 21 is a living document and SAIs are encouraged to share their experiences.

Author - Committee:

Approved at XXth Congress of INTOSAI, Johannesburg 2010


Related Documents - Executive Summaries:

ISSAI 20 – Principles of transparency and accountability

Related Documents - ISSAI Full Versions:
Related Documents - Others:

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