Critical issues for strengthening supreme audit institutions in developing countries

Building Integrity working paper
Innocent Twebaze Mbaguta
Abstract

Innocent Twebaze Mbaguta assesses how to strengthen supreme audit institutions (SAIs) in developing countries. SAIs carry out the external audit of public sector bodies and promote the efficiency, accountability and transparency of public administrations. In developing countries in particular, the effectiveness of SAIs can also influence eligibility requirements, amount, conditions and performance assessment of donor support. However, in such developing countries, SAIs often operate in fragile democratic systems where the legal system and parliament are weak. This paper explores how SAIs in developing countries can sustain their mandate in such contexts addressing five critical issues: independence; accountability; relevance and citizen engagement; strategies to curb corruption; and professionalisation.