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Create Date April 22, 2016
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This guide aims to help the audit reports of Supreme Audit Institutions (SAIs) have more impact. The scope and potential for achieving impact will be different for each SAI, depending on its mandate and organisational structure. Some SAIs are not permitted to use public forums to share audit results, while others do not have ways to share results. Some SAIs report their findings to the legislature, but their mandate does not permit them to
develop their own audit recommendations.