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OECD - Good Practices in Supporting Supreme Audit Institutions
Despite the recognised importance of SAIs for development effectiveness, evidence shows that public sector auditing in a number of countries is the weakest component of Public Financial Management. Donor agencies and SAIs (through the INTOSAI-Donor Cooperation agreement) have come together to better understand why this is the case and to build a roadmap towards dealing with some of the main challenges.
This Good Practice Guide on Support to Supreme Audit Institutions aims to contribute to strengthening these key public sector institutions and provide guidance on how donors can best support this effort.