INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

SAI Leadership and Parliamentarians come together for Sustainable Performance Audit Practices at the High-Level Dialogue on SAI-Parliament Cooperation
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SAI Leadership and Parliamentarians come together for Sustainable Performance Audit Practices at the High-Level Dialogue on SAI-Parliament Cooperation

The High-Level Dialogue on SAI–Parliament Cooperation in Demonstrating Public Audit Value took place in Manila, Philippines, on 2–3 December 2024. This event was part of IDI-ADB's Sustainable Performance Audit Practices in Asia and the Pacific initiative. 

While the initiative is now in its third year, this event stood out as truly exceptional - a “first of its kind.” For the first time, it brought together the leadership of six participating SAIs (Bangladesh, Bhutan, Mongolia, Nepal, Papua New Guinea, and the Philippines) and the chairs and members of the relevant standing committees from their parliaments. The focus? A candid and collaborative conversation about enhancing public audit value.

Participants explored the full spectrum of partnership opportunities, starting with a shared understanding of public audit value and how to better demonstrate it. They shared experiences and perspectives about the current state of SAI–parliament cooperation in the six countries and discussed ways to strengthen collaboration for greater audit impact, enhanced SAI reputation and public trust in SAIs.

Participants tackled the challenge of breaking the vicious cycle: how the public audit value influences public trust in SAIs and their reputation. This "chicken and egg" conundrum - does value build trust and reputation or do trust and reputation raise the value? - sparked lively discussions.

The discussion highlighted that public trust, and a strong reputation are essential for SAIs to be effective, yet they often depend on the tangible outcomes of their work. Parliaments play a crucial role in closing this loop by acting on audit findings and and ensuring that SAI recommendations are given the attention needed for effective implementation. Participants agreed that trust, value, and reputation must be cultivated together, creating a virtuous cycle where each reinforces the other - because, as one participant joked, "Even the best-laid audit reports won’t matter if no one trusts the messenger."

The exchange of current practices also proved to be highly rewarding, showcasing valuable contributions from all participants. This dialogue highlighted the collective strength and diverse approaches of all teams, reinforcing the importance of sharing and learning from one another to enhance public audit practices. 

We extend our heartfelt thanks to the ADB, and especially to Aman Trana, Srinivasan Janardanam, Akmal Nartayev, and his team, for being exceptional hosts. The IDI and participants were provided with every logistical support imaginable, ensuring the event's success.

Manila has certainly set a high bar for collaboration, leaving participants optimistic about the future of SAI–Parliament partnerships in Asia and the Pacific. And if laughter and light-hearted moments shared during the event are anything to go by, this groundbreaking dialogue might just be the start of a truly impactful alliance!

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