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How to Increase the Use and Impact of Audit Reports (2010) ENG

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.

This guide seeks to offer a neutral view of the different types of SAIs, methods of reporting, and types of reports produced. It will not cover specific types of reports