UN reaffirms importance of SAIs
The United Nations has again acknowledged the importance of independent supreme audit institutions for good governance.
The organisation passed a resolution at its 69th General Assembly to clearly define the conditions necessary for the effective operation of independent audit institutions to promote and foster the sustainable development of public administration worldwide. The conditions are: independence and sufficient capacity of appropriate quality. The UN also recommended that the system of public accountability be improved.
The resolution supports SAIs in developing and transitional countries. The accounts governments render to parliament in these countries are often not audited as a matter of course by independent audit institutions. The Netherlands Court of Audit carries out international projects to help a number of audit institutions improve their work.
The new resolution is a follow-up to one passed in 2011 on the importance of independent supreme audit institutions.