An international comparative study of the audit and accountability arrangements of supreme audit institutions
Journal of Public Budgeting, Accounting & Financial Management
ISSN: 1096-3367
Article publication date: 14 February 2023
Issue publication date: 30 October 2023
Abstract
Purpose
The aim of this paper is to compare the audit and accountability arrangements of Supreme Audit Institutions (SAIs) internationally.
Design/methodology/approach
Building on a theorisation of regulatory space, extended by new audit spaces of public audit, the scope of the research is the 196 SAIs that are full members of the International Organization of Supreme Audit Institutions (INTOSAI). The study is based on documentation review, workshops with a steering panel, a survey of all SAIs (response rate of 64%, being 125 of 196 members), workshops with the seven regions of INTOSAI and discussion at Congress.
Findings
The paper suggests that the audit and accountability arrangements for SAIs is underpinned by INTOSAI's global voice, a country's regulatory space and a SAIs organization, capacity and scope that are themes used to structure the comparison. The results show there is diversity in the organization, capacities and scope of SAIs, but also an opportunity for recognising the positive potential of INTOSAI in fulfilling its global voice leveraged from the results of its work with its regions and members.
Originality/value
This is the most comprehensive research study of SAIs and the research underpinning this study enables SAIs to compare themselves regionally and internationally.
Keywords
Citation
Ferry, L., Hamid, K. and Hebling Dutra, P. (2023), "An international comparative study of the audit and accountability arrangements of supreme audit institutions", Journal of Public Budgeting, Accounting & Financial Management, Vol. 35 No. 4, pp. 431-450. https://doi.org/10.1108/JPBAFM-10-2022-0164
Publisher
:Emerald Publishing Limited
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