INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

Supreme Audit Institutions: Natural Allies to Open Government

By Benjamin Fuentes Castro |

Governments are entrusted with the power to collect, allocate, and spend public funds. Supreme Audit Institutions (SAIs) provide a check on governments’ use of public resources through regular audits of government budgets and expenditures. SAIs provide objective and unbiased information on how public funds are managed – or mismanaged – by making the results of their audits available to parliaments and the public. This traditional role of SAIs makes them a natural ally to the values that make up the Open Government Partnership (OGP): transparency, citizen participation, inclusion, and accountability.

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