ISSAI Executive Summaries
ISSAI 12 – The Value and Benefits of Supreme Audit Institutions – making a difference to the lives of citizens
Taking into account the increased interest from external and internal stakeholders and the widening range of audit services provided by Supreme Audit Institutions (SAIs), INTOSAI recognized the increasing need to demonstrate the value and benefits that SAIs provide. ISSAI 12 records the value and benefits of independent government auditing and what SAIs need to do to be able to add value to society and make a difference in the lives of citizens.
Level 2: Prerequisites for the Functioning of Supreme Audit Institutions
All INTOSAI members, INTOSAI Governing Board, Professional Standards Committee, other INTOSAI committees, those who undertake work on behalf of SAIs, Parliamentarians, United Nations
The principles set out in ISSAI 12 are constructed around the fundamental expectation of Supreme Audit Institutions making a difference to the lives of citizens.
|Scope - Content:||
ISSAI 12 states that the extent to which a SAI is able to make a difference to the lives of citizens depends on the SAI:
|Author - Committee:||
INTOSAI Working Group on the Value and Benefits of Supreme Audit Institutions
Adopted by XXI INCOSAI 2013, Beijing, China
|Related Documents - Executive Summaries:|
|Related Documents - ISSAI Full Versions:||
ISSAI 1 – www.issai.org/media/12901/issai_1_e.pdf
ISSAI 10 – www.issai.org/media/12922/issai_10_e.pdf
ISSAI 20 – www.issai.org/media/12930/issai_20_e_.pdf
ISSAI 30 – www.issai.org/media/12926/issai_30_e.pdf
ISSAI 40 – www.issai.org/media/12938/issai_40_e_.pdf
|Related Documents - Others:||
Communicating and Promoting the Value and Benefits of SAIs: An INTOSAI Guideline – The endorsement version of the guideline would be presented at the 64th meeting of the INTOSAI Governing Board and XXIst INCOSAI for final approval, as an official INTOSAI committee product.